Problems And Countermeasures Of Implementing Comprehensive Financial Management In Universities

Financial management,Speak plainly it takes the overall interests of the company as the goal when managing "fund,property and material",and comprehensive financial management takes the company development and the interests of all employees as the goal when systematic and scientific managing "people,matter,fund,property and material" in all directional.Financial management as a core work of university management,it should serve for achieving the strategic objectives of university development actively.With the establishment of the socialist market economic system,great changes of funds source structure of Chinese universities has happened.The source of funds mainly depends on the state financial allocationin the past.andnow,universities encourage the colleges to use their own resources to generate income,The proportion of tuition income,generate income and other income in capital sources has gradually increased,forming a multi-channel financing pattern.On the other hand,the number of students in universities in our country increased from 408.59 million in 1999 to 26.253 million in 2015,and the number of universities increased from 1071 in 1999 to 2560 in 2015.With university rapid enrollment expansion?extension and diversification of source of funds,it makes the corresponding economic activities of universities complicated and complex,and also with the continuous reform of the education system and the financial system,Drawbacks increasingly prominent in the aspect of internal control system construction ? cost management,risk prevention and the comprehensive quality of financial personnel with the current financial management concept.it has seriously affected the healthy development of universities.In order to solve the emerging problems and improve the level of financial management,we must profoundly analyze the problems in financial management and its causes,optimize the organizational structure,strengthen the internal control system construction and budget management system,strengthen the awareness of risk prevention and cost management awareness,The implementation of a comprehensive financial management,establish a modern financial management concept,optimize the financial management system,so as to promote the work of universities comprehensive,coordinated and sustainable development,to build a world-class university to provide strong protection for China's education development and make greater contributions.This paper mainly studies the importance of the implementation of comprehensive financial management in universities and the existing problems and causes of the implementation of comprehensive financial management in universities in China,The suggestions of effective improvement opinions and implementation methods was put forward,and take N agricultural university as a sample to carry on the typical analysis.The article is divided into six parts.The first part is the introduction,taking the current situation of the comprehensive financial management of our country as the content of this article,starting from the research background,analyzedthe practical significance of the research and introduced the research method and combined with the research status at home and abroad and expounded the significance of implementing comprehensive financial management in Chinese universities.The second part is the theory of financial management.It introduces the difference between comprehensive financial management and traditional financial management,analyzing the connotation of comprehensive financial management.The third part is the current situation of the implementation of comprehensive financial management in universities in China.Through the field investigation,access to information found that China's current implementation of a comprehensive financial management of a series of problems,such as: a comprehensive financial management of the new conceptis not established,the internal control system is not perfect,budget management is imperfect,asset management is in low efficiency and so on.The fourth part takes N agricultural university financial management work as an example,the current situation of N agricultural university comprehensive financial management system was analyzed,and the achievement of N agricultural university implementation of comprehensive financial management was introduced.The fifth part is the countermeasure of effective implementation of comprehensive financial management in our university.Some advices was puts forward in how to cultivate full financial management consciousness?creating a good financial environment,paying attention to the internal control construction,strengthening the comprehensive budget management and cost control management,establishing the financial management integration platform and enhancing the comprehensive management ability of the financial management team..The sixth part is the conclusion and prospect.The implementation of comprehensive financial management is a long and complicated and arduous task.We need to continue to explore and innovate,so as to find a modern financial management train which is suitable for the situation of our university.