The Defects And Methods Of University Financial System

The higher education of China in the times of great change is now in the follow-up and final phase of the development by strides.The old system and new system, internationalization and nationalization, the quality and quantity, scale and efficiency, fairness and efficiency, risks and opportunities of all kinds of conflicts are intertwined, will be a colorful picture of a magnificent show in front of us. Higher education reform and development falls to the shoulders of our contemporaries. The college sustainable development related to macro-management system, internal management mechanism, and many other issues. The core issues of college development are financial problems. Having sufficient funds for protection and good operating efficiency is the premise to achieve the human resources strategy, quality projects, shortening the gap with the world elite. The financial system deficiencies, which was the rooted reasons causing the inefficient management, funding channels, a single, running low efficiency, financial risk growing deeply. we must face and seriously study the important issue.Based on the current conditions of the development of universities under the financial difficulties, relying on the Marxist economic system, drawing on institutional theory of new institutional Economic school, of which Coase,North are the representatives, the thesis analyzed the characteristics of the financial system, the status of implementation of financial systems, internal and external factors affecting the university's financial systems, and raised some ideas and measures to the question of defects in the financial system, The paper was divided into five parts.The first part was the system overview. On the meanings of the system, Marx had used "the product of communication" or "contact form" to define the social system. Western new system economic school defined it as the game rules or the rules of conduct. North divided the system into the informal rules, formal rules and enforcement mechanisms of three parts.Chinese scholars hold basically the same view, such as HuangShao-an, Fan Gang, Lu Xian-xiang and Yuan Qing-ming, who thought that system was a set of constraint rules. They combined the function of economic and social development to the system and made a depth explore and re-understanding. They thought the basic function of the system was reducing conflicts, reducing transaction costs, be benefit for social harmony, creating conditions for cooperation. The role of the system, summed up, was mainly to promote the development of social productive forces and reduce the social transaction costs, and maintains a harmonious and stable social order.The second part was about the meaning of university financial management systems and their characteristics. The paper proposed and defined the basic meanings of the financial management and the classification. The paper analyzed and summed up the basic features in the implementation process of existing financial management system, those are authoritarian characteristics, rules of broad and extensive features, the "Trinity" features, form over substance,etc. Analysis of these characteristics laid the ground work for analyze the status and imperfection of university financial system.The third part was about the university financial management system deficiencies. The paper Systemly analyzed the implementation of the current university financial management systems, including the weaknesses of the Right and Interest in non-uniform and difficult to implement the economic responsibility, Efficient allocation of resources is difficult, Serious waste of assets, School Fund from the single channel, Increased financial risk, education cost control weakened, feeding budge and inefficient food distribution system, etc.The fourth part was the cause of the university financial management system defects. The external factors causing the college financial management system deficiencies were the following four factors: the unclear property rights of universities, higher education management system of rigid, system-style spread of alienation, the system lags behind changes, etc.The internal three factors, were the implementation mechanism of the weakening of the system, college management executive power generalization and Lag internal management system.The fifth part was the university financial management system innovation and solutions. Through the above-mentioned characteristics of the university financial management system and the analysis of the status of implementation, pointed to the shortcomings in the financial management system, the paper proposed some ideas and methods. First, take the system of market-oriented innovation, including financial environment governance and management system reform, clarity of college property rights, innovation management concepts, etc. Second, improve the implementation of the financial management system, including the system thinking of systematic design , effectiveness objectives of the system development, efficiency purposes of the system implementation. Third, the system protection to achieve the university financial sustainability, including the improving the cost accounting system for higher education, strengthening the higher education cost control mechanism and widening system arrangements. of the university financing channels.