A Study On The Countermeasure And Existed Problems Of University Financial Management In The System Reform

For a long time, China's higher education system is highly centralized the planned economy system and the formation of developed. But as the country's economic and social development, the school system made it difficult to adapt to the needs of the new times. As a result, in the early 1990s, the state education department start to reformed the system of institutions of higher learning from all aspects, which in turn has also led the financial management mechanism of colleges and universities have taken place in a certain degree of change, but for a long time, due to the planned economic system, many colleges and universities hove on idea to improve the efficiency of the academies. This article reviews the developing background of university financial management theory through the analysis on both foreign and domestic university financial management situation, then points out the significance and necessity of enhancing the university financial management.Subsequently, this paper through the review of the development process and put forward the reform in colleges and universities, financial management risks and opportunities. And then put forward the reform in colleges and universities need to address financial management problems, that is, institutions of higher learning also focused on the work of the basic accounting, scores, too much emphasis on service functions, which ignore the management functions; asset management is not perfect; the lack of strict financial control system, leading to the existence of hidden security funds; the lack of risk awareness and sense of responsibility and so on. And then analyze the cause of these problems, pointing out that the financial management of colleges and universities at present is far from being achieved the success of the transition, still in use in the management of it's increasingly exposed the inherent flaws of the system.In this paper, the reform of the system of institutions of higher learning's financial management problems, should be made in the following areas of concern and be resolved. First, establish a modern financial management system of colleges and universities; second, develop a modern of university financial management system in the line; third, establish and improve a smooth running of the fund management mechanism; fourth, colleges and universities in modern financial management needs of the external environment should be protected.In addition, in order to further address the problems of the university financial management, related research on the risk management,budget management and internal audit also carried out in this paper.