高校财务资源配置问题及优化路径探析

我国高等教育的迅猛发展对高校财务资源配置提出了新的挑战,财务资源的优化配置是高校可持续发展的重要保证。我国高校财务资源配置存在财务资源总量严重不足、财务资源使用效率低下、财务资源分配结构不合理等问题,建议构建财务资源配置绩效评价指标体系、优化财务资源配置结构、完善高校内部控制制度,以促进高校财务资源有效配置,提高办学水平。

A Study of the Financial Resource Allocation and Optimal Path in University

The rapid development of China’s higher education brings a new challenge to financial resource allocation in university. The optimal allocation of financial resource can guarantee sustainable development in university. At present,there are some problems in financial resource allocation,including insufficient total amount of financial resource,ineffective financial resource allocation,and irrational structure of financial resource allocation. This paper proposes to construct financial performance evaluation index of resource allocation,optimize the structure of financial resource allocation and improve university’s internal control,in order to promote financial resource allocation and raise education quality.