西部高校财务管理存在的问题与对策

随着高校办学体制改革的逐步深入，高校资源日益增加，如何加强财务管理以提高资源使用效益、促进高校健康发展的问题日益受到重视.笔者从财务管理体制、内部控制制度、投资风险、国有资产流失等方面对高校财务管理的主要问题进行分析，并提出了强化财务管理的对策.

Problems and Countermeasures of Financial Management in Western Universities

With the gradual deepening of school-running system reform of universities and the  resources increase of universities,how to strengthen financial management in order to improve the efficiency of using resources and promote the healthy development of universities arouse more and more attention.This paper analyses the main problems of financial management in universities from such areas as the financial management system,internal controlling system,investment risks and the loss of state-owned assets,and then proposes some countermeasures to strengthen financial management.