高负债视域下的高校财务管理创新

分析了目前高校负债现状及生存发展困境,指出了常规财务管理模式存在的缺位,并针对性地提出了引入权责发生制、进行成本预算管理、建立＂多元化＂的筹资办学机制、科学优化债务结构、拓展管理空间、建立高校财务风险预警系统等建议,使之形成一套较为完整的科学的财务管理体系,促进高校财务管理由核算型向理财型发展,以尽快改变高校高负债这种较为窘迫的生存发展困境。

Innovation of Financial Management in Universities in the Horizon of High Debt Burden

The current situation of debt burden of universities and dilemma of their survival and development are analyzed in this article.The vacancy of regular financial management mode is pointed out,and some suggestions are put forward,such as introducing accrual basis system,carrying out cost budget management,setting up a ＂diversified＂ fund-raising and school-running mechanism,scientifically optimizing debt structure,expanding management space,and establishing a warning system of university financial risks,thus forming a relatively complete financial management system to promote the management to develop from an accounting type to a financial management type,so as to change the hard-pressed survival and development situation of universities with high debt burden.