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国家政策的高度关注以及会计制度的不断变革,使得高校教育事业获得长足发展,高校财务管理工作中基本建设项目管理占据较大比重,国家对高校基础设施投资力度的不断扩大,社会力量的不断融入,满足了高校基础建设资金的使用。如何保证基建资金使用得当,效率提升,成为高校财务管理的突出问题,做好基建财务管理,也是为高校良性发展提供动力的保证。现今高校基建财务管理制度虽不断完善,但是仍存在制度不健全,决策不科学等问题,本文就基建财务管理现状予以分析,并提出科学的解决措施。
The high attention paid to national policies and the ever-changing accounting system have led to the rapid development of higher education in colleges and universities. The capital construction projects in the financial management of colleges and universities occupy a large proportion. The state has continuously expanded the investment in infrastructure in colleges and universities and the continuous integration of social forces , To meet the use of university infrastructure funds. How to ensure the proper use of capital funds, efficiency, become a prominent problem in the financial management of colleges and universities, good infrastructure financial management, but also for the healthy development of colleges and universities to provide impetus to the dynamic. Nowadays, although the financial management system of capital construction in colleges and universities is constantly improving, there are still some problems such as the imperfect system and unscientific decision-making. This paper analyzes the status quo of financial management in infrastructure and proposes scientific solutions.