近些年来,我国高职院校进入了大规模扩招和建设的轨道,这使得高职院校财务管理的环境更加复杂多变,原有的一级财务管理模式已经不再适应新形势的要求,财务管理模式的改革势在必行。本文从我国高职院校发展的背景出发,对高职院校实施二级财务管理的必要性进行探析,并提出构建二级财务管理机制的相关思考。 In recent years, China’s vocational colleges have entered a large-scale expansion of enrollment and construction track, which makes the financial management of higher vocational colleges more complex and changeable environment, the original financial management model is no longer meet the requirements of the new situation The reform of the financial management model is imperative. Based on the background of the development of higher vocational colleges in our country, this paper analyzes the necessity of implementing secondary financial management in higher vocational colleges and puts forward the relevant thinking on constructing secondary financial management mechanism.