The Current Situation, Problems And Innovation Of Higher Vocational College Financial Management In China

At present, the scale of the modern vocational education is expanding with scientific and technological progress and economic development. In recent years, the environment that higher vocational colleges faced has changed greatly, especially in the area of financial management,with the formulating of the national five-year plan formulation, the continuous deepening of the public institutions reform, the revising of various systems made by the ministry of education and the ministry of finance institutions. These have made the higher vocational colleges being filled with tremendous challenges and opportunities. In order toadapt to the requirement of new situation and new development, higher vocational colleges should actively explore new ideas and new ways of financial management.Based on the current research achievements in the field of financial management in colleges and universities at home and abroad, this paper firstly elaborates the content and characteristics of higher vocational college financial management, studies on the commonness and individuality of financial management between higher vocational colleges and common colleges and universities, explores the present situation of financial management system and the two kinds of mainstream financial management mode that are the "unified leadership, centralized administration" and "unified leadership, decentralized administration". Secondly, this paper discusses the main problems and causes of the current financial management in higher vocational colleges in our country from the aspects of financial management concept, budgeting, performance evaluation system, the education cost accounting, assets accounting and management. Finally, this paper elaborates the necessity and feasibility of the innovation of financial management in higher vocational colleges, follow the principle of "micro activation, macroeconomic control" and the principle of "responsibility, interests, incentive mechanism unifies", manage the finance of higher vocational colleges hierarchically, builds corresponding management model respectively from the seven aspects of new financial budget concept, new financial budget system, financial management mechanism, internal control and risk management mechanism, cost control mechanism, the financial performance evaluation system, asset management system.This paper has come into four conclusions through research and analysis. Firstly, at home and abroad, academic research related to financial management in higher vocational colleges is relatively lacking. Secondly, the two kinds of mainstream financial management model (unified leadership, centralized administration model and unified leadership, decentralized administration model) adopt by current higher vocational colleges in our country has some defects that need to be improved. Thirdly, colleges and universitiesof our country have many problems and deficiencies in the concept of financial management, budgeting, internally piloting, cost accounting, risk management, performance evaluation, assets accounting and other aspects at present, so the existing financial management mode reform is imperative. Fourthly, ahierarchical financial management mode should be built to properly handle the relationship between the decentralized and centralized.However,the current studyis not enough thoroughly. Study on some problems is not thorough enough.First of all, this study belongs to the exploratory research, but it isstill relatively shallow in the aspects of viewpoint proposed and research depth. For another, the classification of financial management mode built in this research build is not necessarily compatible with the truth of all vocational colleges. Moreover, in the process of argument, this research mainly adopts rules analysis and qualitative analysis, and islack of empirical analysis and quantitative analysis.