高校财务管理应对发展新趋势研究  

Research on How Financial Management in Colleges and Universities Responds to New Development Trends

作　　者：谢玉珊 XIE Yushan(Finance Office,Xi′an Aeronautical Institute,Xi′an 710077,China)

机构地区：[1]西安航空学院财务处,西安710077

出　　处：《西安航空学院学报》2024年第2期73-78,共6页Journal of Xi’an Aeronautical Institute

基　　金：西安航空学院科研基金项目(2021KY2203)。

摘　　要：新时期背景下高校财务管理的环境、目标、内容及方式等都发生了显著变化,朝着程序化、规范化、信息化与一体化的方向发展。在现代财务管理理论的指导下,高校从自身实际出发,将学校发展的战略目标与财务管理深度结合,运用信息化、数字化技术,构建战略目标更为清晰,组织结构更为完善,流程更为合理高效,绩效管理更为科学的财务管理体系,以此适应高校发展的新需要。通过分析高校财务管理发展的新趋势,并在此基础上探寻高校有效应对财务管理发展新趋势的策略,从而为新时期高校财务管理体系的改革及优化提供参考借鉴。Under the background of the new era,the environment,objectives,contents and methods of financial management in colleges and universities have changed significantly,and are developing towards the direction of procedure,standardization,informatization and integration.Under the guidance of modern financial management theory,colleges and universities,starting from their own reality,deeply combine the strategic goals of school development with financial management,and use information technology and digital technology to build a financial management system with clearer strategic goals,better organizational structure,more reasonable and efficient process,and more scientific performance management,so as to meet the new development needs.Based on the analysis of the new trend of the development of financial management in colleges and universities,the strategies to effectively cope with the new trend of financial management development in colleges and universities are explored and proposed,and provide some useful references for the reform and optimization of the financial management system in colleges and universities in the new era.

关 键 词：高校 财务管理 发展趋势 

分 类 号：G647.5[文化科学—高等教育学]