Research On Financial Management Of Private Colleges In Fujian

The private higher education in Fujian has now been in the later stage of whether can take off or not in the period of social changes.Its development has involved many problems such as government administrative system and its own internal management mechanism.Its accounting problems mainly lie in the financial management.It cannot survive or develop further in today's increasingly difficult enrollment situations without sufficient fund insurance and effective school running.However,the imperfect financial management mechanism----the deep reason to lead to the low running efficiency and single fund-raising channel in private higher learning institutions,is an important subject we have to face and study.This paper,based on the financial management problems facing by Fujian private colleges during their development,borrows the corresponding institutional theories to study and analyze the existing financial management problems in Fujian private colleges,and to analyze their reasons to put forward measures and proposals.The main contribution of this paper lies in,when analyzing and summarizing the financial management problems in Fujian private educational institutions,putting forward the new financial management problems in these private educational institutions against the background of education marketization,and proposing to build internal control evaluation system in Fujian private colleges under the premise of establishing them with clear property rights,which have certain reference meanings to the financial management for these private educational institutions.