The Research On Reform Of The System Of University Financial Management

Judging from the view of economics, the most important thing in running a university rests in how to acquire and allocate resources. The raise, distribution and utilization of funds have a direct and significant impact on the development of universities, on the certain extent, which is decisive. Entering the 21st century of Knowledge-based Economy, China's higher education enters the popular stage. In this period, the social economic function of higher education is prominent day by day and universities move toward social center from social edge. In this stage the principal contradiction is the people's growing demand for higher education and higher education can not be a corresponding increase in supply capacity, that is to say how to achieve sustainable development of higher education when the proportion of input remained relatively stable in the country, especially after joining the WTO, universities is getting bigger and bigger pressures of competition from the overseas higher education market. Faced with the new situation, it is necessary for universities to further emancipate their minds, seek truth from facts, size up the situation, carry on the correct localization to university's development targets according to their own development environment and the potential advantages and seek their own characteristic development model; also universities must have innovative spirits and pay great attention to the conformity and the integration of the resources. Therefore, under the new situation of market economy, universities not only expand channel of collecting funds but also pay great attention to using efficiency of the internal resources. The enhancement of funds use efficiency, in the final analysis, is a question of university's finance, is a question of financial control efficiency.Now, our universities have two management modes--'centralized leaderships, centralized management'and'centralized leaderships, level-to-level management', which can not meet needs of modern financial management of universities by its own construction's restrictions or having lacks in practice, are not conducive to the college strategic development goals. Therefore, universities require reform financial management system urgently, to establish a new one which can deal with centralization and decentralization in practice and to blend universities unified leadership and schools level-to-level management together.Using the method of the combination of the standard research and empirical research, together with the general and specific research, combining with the financial management history of Chinese universities reforms, this paper first mentions the urgency of reforms of China's financial management system. Second, this paper ,based on the trust-agent theory , system changes theory, management scope theory and organization theory, proposes overall design ideas of reform of two level of universities and schools financial management system in the new situation after in-depth analysis of defects of present two financial management system modes.Next, it proposes concrete path to improving two level of universities and schools'financial management system, which include improving organization structure of universities financial management; establishing overall target management as a code of universities financial management ; establishing the performance evaluation system of universities financial management to strengthen the supervision of universities financial management . Finally, taking Shihezi University as an example, this paper proposes optimizing reform path of its financial management system.