我国高校财务管理若干问题实证研究

林荣日

（复旦大学 高等教育研究所，上海200433）

【摘要】改革高校财务管理体制，提高资金使用效率，一直是高校日常管理工作最重要的目标之一。随着我国高等教育生存环境的巨大变化，高校财务管理工作日益复杂，现行的财务管理体制已很难满足实际需要，出现了许多现实问题。本文从实证角度，着重探讨高校财务管理制度和预算管理体制中存在的问题，并且提出解决这些问题的若干建议。

【关键词】高校；财务管理；预算；体制

【中图分类号】G475

【文献标识码】A

【文章编号】1007-2179(2011)01-0056-07

【作者简介】林荣日，博士，教授，复旦大学高等教育研究所（rrlin@fudan.edu.cn）。

An Empirical Study on the Several Issues of Chinese

Colleges’ Financial Management

LIN Rongri

（Research Institute for Higher Education, Fudan University, Shanghai 200433，China）

Abstract: To reform a university's financial management system so as to improve its efficient use of funds, is always one of the most important goals of unviersity administration. With the vast changes of survival environment in China's higher education, the financial management affairs of universities have increasingly become complicated, and the management systems are having more difficulties in meeting the universities' management needs. Therefore, this paper probes into some of the problems occurring in the financial and budget management systems, and put forward some suggestions to solve these problems.

Key words: higher educational institutions；financial management；budget；system