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摘要：随着我国教育体制改革的不断深入，高等教育呈现出快速发展的态势。政府也在逐年的加大对高等教育的投入力度，高校办学也逐渐推向市场。高校的经济活动较之以前发生了重大的变化，经费来源由单一的国家财政拨款方式转变为以财政拨款为主、多渠道筹措教育经费的新格局，同时办学规模逐渐扩大、办学经费日益增多，使得高校财务活动日趋多样化、复杂化，财务管理在高校经济活动中的作用越发凸显。高校财务管理水平的好坏直接关系着高校的生存和发展,当前，由于我国高校财务管理体制改革滞后,我国高校的财务管理仍存在诸多问题。而高校的财务管理只有不断的改革完善，才能适应我国社会经济的发展，进而促进我国高等教育事业的可持续发展。本毕业论文首先阐述高校财务管理的特征和与企业财务管理的区别，并说明目前我国高校财务管理的现状，其次说明我国高校财务管理存在的主要问题，并在此基础上分析存在问题的主要原因，最后探讨解决问题的对策,以便于更好地加强高校财务管理，促使高校的教育事业快速持续的发展，同时使高校的财务管理与社会主义市场经济的发展相协调。6362
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关键词：财务管理；高校；问题与对策
Problems and Countermeasures on China's financial management of Colleges and Universities
Abstract：With China's education system reform of continuously thorough, higher education has shown a trend of rapid development. The government is also increasing year by year in higher education investment, universities are gradually pushed to the market. College of economic activity than in the past has undergone major changes, the new pattern of the sources of funding from a single country financial allocation for funding, multiple channels to raise funds for education, at the same time, the scale expands gradually, school funding is increasing, making the university financial activities is becoming more perse, complex, the role of financial management in Colleges and universities economic activities in a more prominent. The level of financial management in Colleges and universities will have a direct relationship with the survival and the development, the current, due to the lag of the reform of management system in college finance, financial management of colleges and universities in China still exist many problems. And the financial management of colleges and universities only continuous reform and improve, to adapt to China's social and economic development, and promote the sustainable development of higher education in our country. This paper expounds the characteristics difference of university financial management and financial management of enterprise, and explain the current status of China's financial management of colleges and universities, then explain the main problems in the financial management of colleges and universities, the main reason is based on the analysis of the existing problems, finally discussed the countermeasures to solve the problem, in order to strengthen college financial management, promote college education rapid development, and the coordinated development of the financial management of colleges and universities with socialist market economy.
Key words: Financial management; University; Problems and Countermeasures
目录
引言 1
一、我国高校财务管理概述 2
(一) 高校财务管理的含义及特点 2
(二) 高校财务管理的内容及意义 2
（三）高校财务管理与企业财务管理的关系 2
（四）国内外高校财务管理现状对比 3
1、国外高校财务管理现状 3
2、国内高校财务管理现状 3
二、当前我国高校财务管理中存在的问题 5