The Research On Some Questions Of China's Universities Financial Management

The universities financial management is carried out under the finance rules and regulations premise. Correctly processing the relationship between the university's need to develop and the national overall development goal relations provides the guarantee for the university's sustainable development. Along with the socialist market's establishment and the higher education enterprise's development, the university's organizational question also is mentioned. In order to adapt the competition and to greet the"Enters the World", various universities have started the merge, the reorganization, conform the hard and software resources, strengthened universities' competition, making the education resources more reasonable. Development and national universities'expansion also gave the universities many financial management questions, the original universities financial management system has appeared its lag. How to carry out the corresponding reform and the innovation to the universities financial management is a new topic.This article altogether is divided into four chapters.First chapter is the introductory remarks; introducing the research background and the significance, the research technique and the mentality, and the paper content frame. In recent years, along with the universities enlarging, the university scale of study programs, the infrastructure, and the teaching standard all have obtained the enormous enhancement. At present, the universities financial management also has lots of trace of planning system management way and pattern. In the thorough investigation, some universities'financial management work appears weakly, some violation of regulations questions sometimes occur, some are quite serious. Under the new situation, it is very important to raise financial management level, maximize the benefit produced by limited resources, and advance the health development of the school.Second chapter is the case analysis. In the case some universities are the state-owned full-time ordinary college, and the responsible department for the work is the provincial education department. The auditing of this college in 2003 and in 2004 has discovered many financial management questions.Third chapter is the analysis of our country's university financial management at present. In second chapter the case states some universities financial problems such as revenue and expenditure, fixed asset management, foreign investment situation and so on. From the case we can see that the university financial management generally has some questions as below: First, Problems about system construction; Second, Problem of carrying out question.Fourth chapter is the basic tentative plan to solve the university financial management question. This chapter first simply introduced some basic university financial management theories, then proposed some concrete management suggestion on the university finance, including: how to strengthen internal accountant management, how to strengthen the property supervisory work, and how to manage university loan risk.When this article has the universities financial management analysis summary, it proposed some new problems in the university financial management work, and established university internal accountant responsibility system and the property management appraisal target. These have certain instruction and reference significance to the actual work university financial management.