| With the development of market economy,colleges and universities have gradually adapted to the needs of the market,and their funding sources are changed from previous appropriation to kinds of founding modes.The proportion of state appropriations has slowly shown.With the complexity of various activities in China,students’ class situation and scientific research level are not only required,but also more and more commercialization factors are integrated in higher education institutions.Therefore,financial management modes and contents of colleges and universities have also been changed in such a situation,and their financial channels are becoming wider and wider,and the functions provided by colleges and universities are becoming more and more diversified,which makes their financial management more comprehensive and specific.At this stage,previous centralized financial management mode no longer meets the needs of their development,so it should be changed to decentralized financial management.At present,most colleges and universities in China still stay in the mode of incomplete centralized financial management,which is mentioned as above that appropriate decentralization should be the transformation which most colleges and universities should complete at current stage.At present,many colleges and universities are also aware of that and they start to change it.However,the reform they have done is not enough due to deep-rooted thought of previous centralized financial management mode.Secondly,all aspects of the reform are not perfect,and the suitable mode is still being explored.Under new management mode,how to set up a perfect control system for secondary colleges is really a problem faced by colleges and universities.Based on the whole process control theory,this paper constructs the framework of colleges and universities financial control system,explains and introduces current situation of financial control of X university through control method by pre,while and post methods and then introduces specific situation of secondary college of X University from the aspects of financial budget preparation,budget implementation and performance evaluation.Through these implementation,existing problems are reflected in current financial control system of X University,and corresponding solutions after each problem are put forward. |
