Preface

Under the background of economic globalization and higher education internationalization, the financial work of colleges and universities is more and more important as the central work of personnel training, scientific research, social services and so on, and gradually moves from the edge of higher education management to the core of higher education management.
     Financial management is one of the core parts in the management of colleges and universities. It not only undertakes the important task of raising and distributing funds for colleges and universities, but also manages the funds of colleges and universities, such as accounting, supervision and assessment, which has a direct impact on the connotation and extension construction and development of teaching and scientific research. At the end of the 20th century, after a large-scale enrollment expansion, China’s higher education has gradually achieved popularization. With the continuous expansion of the scale of running a university, the increasingly complex economic activities, the contradiction between the supply and demand of funds is more prominent, the source and application of funds are diversified, so the financial situation of the university is facing a more complex situation. It is of great significance for the stable development of colleges and universities, the construction of education and the cultivation of social talents to study the financial management of colleges and universities in China.
     Under the development trend of market economy globalization, knowledge economy marketization and global economic integration, in order to better adapt to the needs of university running autonomy, diversified economic interests, complicated economic relations and refined financial management, and to further improve the needs of modern university management, the financial work in colleges and universities must focus on the reform and development of financial management, innovate the system, invigorate the mechanism, improve the system and standardize the management.
      Due to the limited time and ability, although we have done our best in the process of writing this book, there are still some mistakes and improprieties in the book. Readers are welcome to criticize and correct them.

前 言

在经济全球化、高等教育国际化背景下，高校的财务工作与人才培养、科学研究、社会服务等各项中心工作一样，其地位和作用越来越重要，并从高等教育管理的边缘逐渐走向高等教育管理的核心。

财务管理是高校管理工作中的核心部分之一，不仅承担着为高校筹集、分配资金的重要任务，同时还必须对高校资金进行核算、监督、考核等管理工作，其对教学科研内涵及外延建设和发展起着直接的影响。 在 20 世纪末经历了规模较大的扩招后，我国高等教育已逐步实现了大众化。随着高校办学规模的不断扩大，经济活动日益复杂，经费供求矛盾更加突出，资金来源与运用呈现多元化，因此高校财务面临着更加复杂的局面。研究我国高校财务管理问题，对高校稳定发展、对我国教育事业建设和社会人才培养都具有重要的意义。
  在市场经济全球化、知识经济市场化和全球经济一体化的发展趋势下，为更好地适应我国高校办学自主化、经济利益多元化、经济关系复杂化、财务管理精细化的需要，为进一步完善现代高校治理的需要，高校财务工作必须紧紧围绕财务管理改革与发展这一中心，创新体制，搞活机制，完善制度，规范管理。
  由于时间和能力有限，我们在本书的撰写过程中虽已尽心尽力，但书中难免存在错误和不当之处，敬请广大读者批评指正。