Financial Management Optimization Of Secondary Units In Universities

Secondary unit is an important component of university financial management. As the economic environment both inside and outside changing significantly, the amount of funds and resources controlled by secondary units rising, revenue and expenditure continued to expand. There are a series of financial management issues when university decentralized financial authority to each secondary unit gradually. Many defects of financial management in secondary units constrained the further development of universities. Therefore, it has important practical significance in strengthening the financial management of university secondary units.This paper focused on the financial management theory and introduced macro and micro environment of universities. On this basis, pointed out the problems existed in secondary units, analyzed its essential reasons and concluded with measures in strengthening financial management of the secondary units. To optimized secondary units'financial management, universities should rationalize the relationship between rights and responsibilities, strengthen financial internal oversight, establish the financial control mechanism of secondary units and construct financial networks information management systems.Secondary units of universities are divided into unincorporated economic organization and independent legal economic organizations (such as the logistics apartment, school-run industries, etc.). In this paper, the author gave the example of unincorporated economic organization and discussed how to strengthen financial management of secondary units in-depth.