| Since 1999,due to the continuous expansion of colleges and universities in our country,major changes have taken place in the institutions of higher learning,sources of funding,and funding structures.Higher education institutions have gradually become the special subject of China's market economy,and all aspects of financial management in universities have changed.For example,the environment,status,functions,concepts,and mechanisms of higher education have been formed,and higher education has been developed.The original infrastructure of colleges and universities cannot meet the demand brought by the expansion of enrollment.Therefore,in order to meet the needs of basic education indicators,and to be more competitive in the future,colleges and universities have to increase the requirements of teachers and students for higher education environment and basic living facilities,and increase the construction of new campuses and college campus projects.The number of projects is increasing.Therefore,the management of infrastructure projects in universities has become an important part of university management.However,colleges and universities are non-profit organizations.How to raise funds to ensure the smooth construction of school infrastructure projects has become a problem that must be resolved.The infrastructure funding sources for colleges and universities come from the same mode as the current financial allocations,bank loans,financial leasing,and self-raising,which used to be a form of financial allocation.This has made infrastructure construction projects,types,and methods more and more effective for colleges and universities.Complexity will undoubtedly raise higher requirements and challenges for infrastructure financial management in universities.This article starts with the current research status of infrastructure financial management in colleges and universities at home and abroad,and elaborates on the infrastructure financial management theory of colleges and universities.It also analyzes the characteristics of financial management of infrastructure projects in colleges and universities.In addition to the specific case of colleges and universities,how to improve these problems.Research and Analysis on Financial Management of Capital Construction in Colleges and Universities.Study how colleges and universities in the case of outstanding contradiction between revenue and expenditure and insufficient internal funds,how to relieve debt pressure and raise budget management level,so as to widen sources of funding for colleges and universities,reduce debt risk of colleges and universities,and improve the financial management of colleges and universities,and at the same time make construction funds Investment efficiency is optimal.This is a problem that financial personnel in colleges and universities need to seriously consider and solve.This paper uses the case analysis method to start with the status quo of the infrastructure financial management in China's X universities and analyzes the problems existing in the financial management of X infrastructure in colleges and universities,and obtains the reasons and details.It is concluded that the financial management of infrastructure projects in universities in the University of XU is mainly based on the following four issues: construction fund collection and use management,budget management,performance evaluation,and supervision and management.The performances are: lack of internal funds,high pressure for debt repayment in universities,budget management work is not in place,internal control systems are not perfect,supervision is not in place,and several issues that do not attach importance to the stability of financial personnel.Recommendations for improvement.The article tries to solve the problems existing in the financial management of X universities and colleges,which has guiding practical significance for the smooth development of infrastructure financial management in colleges and universities. |
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