The Study On Financial Supervision In Institution Of Higher Education

With the deepening of the education system reform, the requirements of the financial supervision and management have been improved. People gradually got to know the importance of the financial supervision. The introduction of market mechanism broke the traditional management mode of universities. In the past, universities only paid attention to the social benefit and ignore the economic benefit .But now, it changed .Depending on its scientific and personal advantage, and universities has made good use of national beneficial policy and actively participated into the market competition. While the universities guarantee its educational quality, it widens its financing channels. The complexity of the income source and the variety of the operation ways has made the universities financial activities different. It also made the traditional supervision system can not meet the new need. To better supervise the capital flow, management the use of the fund , serve for the development of the universities, we need new financial supervision system to supervise high school ;s economic activities. Through analyze the system transformation background, the author found the problems and decided to establish a new comprehensive financial supervision system .This paper consists of three parts:Part1: Describe the content of the educational system transformation in the market economic reform. The transformation has included budget, income and expenditure .This part also discuss the influence of this changes.Part2: Describe the content, principle, classification, method and main tache of the financial supervision system.Part3: Analyze the problems in the financial supervision system.Part4: Advocate establishing a comprehensive and effective financial supervision system of the universities.