A Study Of The System Innovation Of Universities And Schools' Two-level Financial Management

With the continuous expansion of the scale of the colleges and universities, higher education has changed from elite education to mass education. The enrollment expansion of colleges and universities, constant emergence of some comprehensive universities and large universities as well as the constant enlargement of the occupied areas, professions,subjects, scale of universities and colleges have brought new challenge to the university management and make how to improve management efficiency a practical problem which the colleges and universities must face. Therefore, our country encourages the management innovation of the colleges and universities and requires colleges and universities to make improving education quality as the core task, innovate the management systems and improve the efficiency of resource. With the instruction of the country's policy, some colleges and universities are exploring an appropriate management system actively, while making the two-level financial management of universities and schools as the key point and breakthrough of the innovation system.Colleges and universities make schools as the main body of running a school by delegating the financial power and transferring the management focus, which motivates the initiate of the schools, optimizes the resource allocation and improves the management efficiency to some degree. However, from a practical point, the innovation is still at the exploring stage, there still exists some problems when universities put the two-level financial management into effect, so the innovation need to be improved and perfected continuously.Along with the deep revolution of the colleges and universities' management system,study the fact and analyze the problems exist in financial management as well as to finger out the solution to these problems are of great significance for promoting innovation.Based on the above reasons, this thesis takes H university in H province as a case to learn about the implementation of two-level financial management of colleges and universities and discuss the problems exist in innovation, the main problems are presented as below:First of all, the idea of bureaucratic management still exists; secondly, the school financial resources cannot afford the delegation; thirdly, the school financial management still have many problems, such as the informal expenditure, lack of supervision and inspiration system and so on. The effect of the present school management, the poor capacity of collecting money, the imperfect management system as well as the lack of self-constricted system and inspiration system of departments are the main causes. Based on the research, this thesis puts forward some suggestions: firstly, unify the thought and wield the administration measures appropriately; secondly, develop funds source to make sure the financial delegation; thirdly, build and complete the school financial management system to normalize financial management; fourth, build the self-constricted system to reinforce its management; fifth, build the performance appraisal system to improve the financial efficiency of colleges.