Study On Financial Management System In University Under Current Situation

Construction of traditional University Financial Management System is based on the theory that colleges and universities are un-running organization and their financial management is mainly budget management. But in new situation of university's combination ,many universities enlarge their enrollment scale, changing of universities'belonging relationship and Chinese higher education increasingly going abroad , the efficiency or the output of every universities'education become the embodying of their strength,and become a big problem on their existing and their development. Under this situation, it is necessary for these universities and colleges to establish new University Financial Management System which aims at social efficiency and economic efficiency but based on the traditional module of budget management as the core method.Beginning with the current situation and the development trends of the foreign and domestic University Financial Management System, this paper systematically discuss the basic conceptions of higher school's financial management systems, such as their targets, their characters, study contents, their criterion and their running environments. Then according to the requirements of Department of Education of P.R.China to the university financial management system and the current condition of Chinese university financial management, this paper analyzes the unmatched aspects to the requirement that existed in the university financial management and prefer the main reasons for these problems, along this orientation ,this paper then prefers the necessarily of construct the new university financial management system that follow the target of looking after the educational profit(social and economic profit) .Based on these research work, and imitating the style of business financial management , this paper start with the proportion of investment to productivity, by analsizing the concrete components of these two aspects of higher school's financial investment and its profit productivity, and builds a new model of university financial management system, then discusses the construction ,the function and the running characteristics of this new model. At the same time , this paper chooses the combined evaluation system as the practicable method to evaluate the usefulness and efficiency of this new financial management system in university, where AHP method can be used to calculate the weight value of every profit factor to the educational profits.In the last part of this paper, taking relative data of whole country's universities and colleges in latest 6 years on higher educational investment and profit and the financial management data of Northwest A&F university, as example, according to the requirement of the operational target of the new university financial management system, this paper tests its practical function from two dimensions. Result shows that, under the new situation many university enlarge their scale, and many of them attempt to go into the whole world, in spite of having this or that problem, practical efficiency of the whole country's university's and college's financial management have gotten the great progress. As for Northwest A&F University, its educational profit increased in recent years, after combined into a new unit. However, there is an extraordinary fluctuation of its financial management system's efficiency. so it is very necessary to use this system's function to promote the educational profit further more. Testing result also tells the truth that the new university financial management system which is established on this paper and the combined evaluation system can be used to describe and evaluate any university's financial management function and efficiency, so that the result is suitable to match the real condition.