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在计划经济时代,我国的高等院校一般是政府出资办学,高度集中的管理体制是政府对高校出资办学的模式,教学资金一般也都是也政府投入。随着我国的改革开放,社会主义市场经济的确立,教育体制改革的深入,“双轨”制的并轨,如何在激烈的市场竞争中立于不败之地,创造出企业新的价值是包括高校在内的每个社会组织都无法回避的话题。根据高等教育改革的目标,高校要逐步成为自主办学的法人实体,因此要引入大学经营管理的理念。本文基于大学经营理论探讨高校财务管理创新,从经营理念的视角来审视高校财务管理工作,创新高校财务管理工作,促进高等教育事业又快又好的发展。
In the era of planned economy, the institutions of higher learning in our country are generally funded by the government. The highly centralized management system is the mode that the government invests in colleges and universities, and the teaching funds are generally also invested by the government. As China’s reform and opening up, the establishment of a socialist market economy, the deepening of education system reform, and the “double track” system of merger, how to fierce competition in the market remain invincible to create a new value of the enterprise is included Universities and colleges, including every social organization can not be avoided topic. According to the goal of higher education reform, colleges and universities should gradually become independent legal entities. Therefore, the concept of university management should be introduced. This article explores the innovation of university financial management based on the university management theory, examines the university financial management work from the perspective of business philosophy, innovates the university financial management work, and promotes the rapid and good development of higher education.