The Rationalization Of Research On The Financial Management Model Of China's Colleges And Universities

At present,higher education of China is in a period of rapid development. With keeping expanding the scal(?) of higher education institutions,and the big changes of the external economic environment and financial policies,the previous financial management mode of these institutions reveals many problems.It restricts the work of financial management, and is not condu(?)ve to the implementation of the strategic development goals of higher education institutions.Therefore it is necessary to optimize the previous mode, to establish a set of dynamic financial operation mechanism.With adopting the methods of quantitative analysis, this thesis explores how to optimize the financial management system. Firstly, this paper compares the exiting two patterns of financial management, and concludes that "management at different levels" model is much easier to adept the development of higher education institutions than the "centralized" model.Furthermore it analyses the current status and main problems of the "classification management" mode. On the basis of learning the financial management model of the United States and New Zealand, this paper builds a new model, "unified leadership, two levels budget, centralized accounting, unified account, two stage management" model,and proposes a series of security measures to ensure its smooth running, they are the establishment of an effective financial management organizational structure, strengthening budget management, the introduction of performance management mechanisms, establishment of the risks of the early warning system of the funding of colleges and universities, reducing financial risks, and analyzing the financial management status by means of establishing financial evaluation index system. With these measures ultimately the information-based of financial management can be realized, so that It will make the financial management of colleges and universities more efficiently more transparently.The conclusions of this paper are, after the scale of the higher education institutions becomes lager, the institutions should devolve its power of financial management appropriately, and adopt the financial management model of "unified leadership, management at different levels." On the basis of macro-control, this model can realize micro-flexibility, and arouse the activities of the courtyard departments.Currently, however, in practice there is deficiency of the model of "unified leadership and management at different levels",therefore, to adapt to the development of higher education institutions, it should be optimized and build a new model.In order to make the new model smoothly running, this paper proposes a series of protective measures, they are, introducing the concept of performance managemen(?). establishing budget management system of responsibility with unified right.clearly distinguishing the responsibility and right of different financial sectors,strengthening the management of major economic projects, establishing and improving internal system, establishing financial early warning and monitoring indicators to monitor the University's financial risk, evaluating the financial performance of all financial departments with using the indicators of financial performance, and realizing the information of financial management to improve the efficiency and transparency of financial management while ensuring security.