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随着高等教育体制改革的不断深化以及高校招生规模的增加,高校财务管理所面临的环境发生了巨大的变化,高校财务管理工作需要根据环境的变化来做调整。企业界在财务管理工作方面积累了大量的经验,这些经验为高校财务管理工作带来了全新的理念。高校财务管理工作需要借鉴企业财务管理理念,摆脱旧有思维的困扰,进行理论创新,着眼于高校的长远建设与发展。本文通过对高校财务管理本质的探讨,分析当前高校财务管理工作存在的一系列问题,建议采取企业财务管理的理念,开创高校财务管理工作的新局面。
With the deepening of the reform of higher education system and the increase of college enrollment, the environment for financial management in colleges and universities has undergone tremendous changes. The financial management of colleges and universities needs to be adjusted according to the changes of the environment. The business community has accumulated a wealth of experience in financial management and these experiences have brought new ideas to the financial management of colleges and universities. The financial management of colleges and universities need to learn from the concept of enterprise financial management, get rid of the problems of old thinking, make theoretical innovation, and focus on the long-term construction and development of colleges and universities. Through the discussion of the nature of financial management in colleges and universities, this paper analyzes a series of problems existing in the current financial management in colleges and universities, and suggests adopting the concept of enterprise financial management to create a new situation of financial management in colleges and universities.