新时期高校财务管理研究：问题与创新

随着高校办学规模的扩大，高校资金结构由过去的国家财政拨款为主，转为由财政拨款、事业收费（包括研发费用）和银行贷款为主的多元结构。在这样的背景下，高校面临着巨大的财务风险。对于外部的监管机构应采取相应措施，改革高校财务管理体系和核算制度，完善高校会计核算方法，通过社会机构进行审计和评价高校的财务和经济活动；高校内部财务管理人员也应转变理财观念，加强预算管理，特别是提高预算执行力度，改进高校财务报告体系。

A Study of Financial Management in Institutions of Higher Education in the New Period: Problems and Creation

With the expansion of the scale of running of the higher institutions,its capital structure has changed a lot:In the past,the institutions of higher education mainly depended on the government's appro- priating money.While at present it relies on such plural systems as financial appropriating money,operating expenses(including fees of developing science and research),and bank loans,etc.In this case,the institu- tions of high education face great financial risks.