近些年,由于高等学校收入不断增加,财经法规、制度及相关经费管理办法进一步完善,会计核算业务规模不断扩大,使高等学校会计核算出现许多新问题,财务管理面临新挑战。笔者结合某高等学校(以下简称该校)的实际情况,尝试找出产生这些问题的原因,探讨改善高等学校财务管理和会计核算的对策。 In recent years, due to the increasing income of higher education institutions, the further improvement of the financial laws, regulations and systems and the management of relevant funds, the continuous expansion of the accounting business has led to many new problems in the accounting of institutions of higher learning. Financial management is facing new challenges. Based on the actual situation of a certain higher education institution (hereinafter referred to as the school), the author attempts to find out the reasons for these problems and discusses the countermeasures to improve the financial management and accounting of higher education institutions.