高等学校内部财务制度建设的理论与实践探讨

高校内部财务制度是整个高等学校财务制度体系的重要构成，具有基础性、适应性、操作性特点，是高等学校筹好用好管好教育经费的重要基础保障。本文首先认识和总结了高校内部财务制度建设的需求和现状，剖析了高校内部财务制度建设中应处理好组织协调、财权配置和财务要素三方面关系，最后从制度建设程序角度就高校内部财务制度建设提出了一些建议。

Theory and Practice of the Internal Financial System Construction at Colleges and Universities

The internal financial system of colleges and universities, which is the important composition of the financial system of institutions of higher learning and the important basic security to raise with good mind of education fund,has the characteristics of fundamentality, adaptability and operability. In this paper, we firstly understand and summarize the requirements and the status of internal financial system construction in colleges and universities, and then analyze three aspects among organization and coordination, property rights allocation and financial factor during the construction of the internal financial system in colleges and universities. Finally, from the perspective of system construction program, we put forward some suggestions about the internal financial system construction in colleges and universities.