| With the development of China’s informatization level and high education, a series of rulesand regulations, such as the new "college finance system","college accounting system","public institutions accounting standards" and "administration’s internal control system" arepromulgated and implemented. All theses demand the colleges to imply the comprehensivebudget management, dynamic capital management, scientific prediction analysis andperformance assessment, and to integrate the campus card and digital campus. Therefore, thenational financial fund is insured to be used safely and effectively through the effectivemanagement, control, configuration and optimization of the colleges’ resource. But in mostcolleges, the ideas and systems of the financial management are unable to meet the currentinformatization and career development needs. For example, the financial management systemin Colleges and universities are mainly based on accounting. Each management module(subsystem) is independent and irrelevant to each other. There is no complete communicationmechanism among modules. What the current financial system solves is only the mechanicalartificial repetition and simple management problems. There is no in-depth managementconcept and higher information technology support. So the financial management system isweak in some degree and the relevance is not strong. It couldn’t give a strong support to thecollege management.It’s necessary to establish the new university financial management system and constructsustainable university financial management framework. In this new system, the interactionmechanism is formed between the management of data and financial management information.This system can provide accurate, timely, scientific theory for teaching and scientific researchunits, the relevant department units, the financial management units, the leadership and thegovernment decision-making. It can also provide the development mentality and the technicalroute for developers of financial management system in Colleges and universities. In this paper,the author redesigns the college financial system and forma new theory through the researchand analysis on national policy, informatization environment, the financial management status,internal management requirements to the financial management system and so on. Researchresults can broaden the financial management idea, provides the new "financial" managementconcept for leaders in Colleges and universities, promotes the university informatizationconstruction, improves the financial management level and put forward the cause of China’shigh education development. |
