一、高校财务报销中存在的问题(一)经费来源多样化,经费支出随意化根据高校改革的推进,高校自主办学主权扩大,学校规模不断加大,对外联合办学,校办后勤产业等发展趋势的衍进,高校经费来源由之前单一国家财政拨款演变为以国家财政拨款为主,多渠道资金筹措为辅形式。多元化的经费管理和复杂化的业务核算,增加了财务报销人员业务 I. Problems Existing in Financial Reimbursement of Colleges and Universities (I) Diversified Source of Funds and Discretionary Expenditure According to the reform of colleges and universities, the development of autonomous universities, such as the expansion of the sovereignty of autonomous universities, the ever-increasing scale of schools, the joint development of foreign-run schools and the administration of logistics industries The funding sources for colleges and universities have evolved from the previous single state funding to the state-funded grants and the multi-channel funding. Diversified funding management and complex business accounting, an increase of financial reimbursement business