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在二十世纪末期,我国高校处于扩张规模的黄金时期,高校大批量的大规模扩张满足了很多学生接受高等教育的强烈愿望。然而,进入二十一世纪以后,我国高校大规模扩张的热潮已经结束,高校从以追求规模上的外延式扩张为主的发展模式逐渐转变为以注重内涵为主的发展模式。面对这一新时期的挑战和机遇,我国高校首先要创新财务管理理念和财务管理机制,结合高校自身情况来重组内部财务流程,重新构建高校财务业务一体化的信息平台,将高校财务工作职能由传统的事务型、核算型转变为管理型,将高校财务管理方式由控制型转变为以引导型和激励型为主的新方式;与此同时,高校要做好自身中长期财务规划,做好财务工作的事前、事中和事后管理与控制,确保高校能够健康持续地发展。
In the late twentieth century, China’s universities were in a golden age of expansion, and large-scale large-scale expansion of universities satisfied many students’ strong desire to receive higher education. However, since the 21st century, the upsurge of large-scale university expansion in our country has come to an end. The development model of colleges and universities focusing on the pursuit of outward expansion of scale has been gradually transformed into the development model focusing mainly on connotation. Faced with the challenges and opportunities in this new era, Chinese colleges and universities should first of all innovative financial management concepts and financial management mechanisms, combined with the situation of colleges and universities to reorganize the internal financial processes and re-establish the financial integration of university information platform, the financial functions of colleges and universities From the traditional transaction type and accounting type to the management type, and transform the financial management mode of colleges and universities from control mode to new mode that is mainly guided and motivated. At the same time, colleges and universities should do their own medium and long-term financial planning and do Good financial management in advance, things and after the management and control to ensure that colleges and universities can be healthy and sustainable development.