试析新时期高校财务管理的改革和创新——以中国地质大学(北京)为例

Reforming and Innovating University Financial Management in the New Era:A Case Study of China University of Geosciences (Beijing)

摘要

高校财务管理目标是高校从事财务管理活动所期望达到的目标。它是高校内部一切经济活动的根本，决定着高校财务管理的基本方向，同时也受制于高校总体的发展目标。随着新时期下经济体制转轨、教育体制改革和高校理财环境的不断变化，高校的财务管理面临着信息化、知识化、网络化的挑战，促使高校必须改革原有的财务管理体制，创新财务管理理念、内容、模式以适应新环境的变化。本文立足新时期高校财务管理共性痛点与中国地质大学(北京)个性化财务管理不足，结合新时代教育财政监管政策，剖析“双一流”背景下高校财务改革创新的内生与外生必要性，围绕财务管理队伍建设、预算全流程管控、内控风险闭环、经费绩效联动等多维度提出落地性创新举措，补齐高校财务治理短板，同时为同类型行业特色高校优化财务资源配置、防范财经风险、支撑学科高质量发展提供可复制的实践参考。

Abstract

The goals of university financial management define the outcomes institutions seek to achieve through financial activity. As the foundation of internal economic operations, these goals shape the direction of financial management and are constrained by the university's overall development strategy. In the new era, economic transition, educational reform, and shifts in the higher education financial environment have challenged universities with digitalization, knowledge intensification, and networked governance. These changes require institutions to reform traditional financial management systems and update management concepts, content, and operating models. Drawing on the common challenges facing university financial management and the specific shortcomings identified at China University of Geosciences (Beijing), this study examines the internal and external imperatives for reform and innovation under the Double First-Class initiative in light of current fiscal oversight policies in education. It proposes practical measures in four areas: strengthening the financial management workforce, implementing whole-process budget control, establishing closed-loop internal control and risk management, and linking expenditure to performance evaluation. These measures are intended to address weaknesses in university financial governance and to offer replicable guidance for similarly specialized universities seeking to optimize resource allocation, mitigate financial risk, and support high-quality disciplinary development.

关键词

财务管理 / 改革 / 创新

Key words

university financial management / reform / innovation

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