作为高校管理工作重要内容的财务管理,必须发挥其应有的职能。管理的首要职能就是要出效益。在学校生源逐渐萎缩、财政资金来源相对减少、竟争日益激烈的办学环境下,我们就更要寻求一种富有创造力、灵活高效的、利用科学的管理理论和方法指导高校财务管理工作的途径,做到向管理要效益。在高校财务管理中推行目标管理和实现绩效考核不失为一种明智的选择。原因在于目标管理相信人的主动性和创造性,它把以人为中心和以工作为中心的管理理论结合起来,把个人目标和工作目标有机整合,实现了两者的互动,以期达到组织 As an important content of the financial management of university management, we must give full play to its due functions. The primary function of management is to make a profit. With the gradual shrinking of students, the relative reduction of financial resources and the increasingly fierce competition in the school environment, we must also seek a creative, flexible and efficient way of using scientific management theories and methods to guide college financial management. , To achieve effective management. In the financial management of colleges and universities to implement the goal of management and performance appraisal is a wise choice. The reason is that the goal management believes in the initiative and creativity of the people. It combines the people-centered and the work-centered management theory to integrate the personal goals and work objectives and achieve the interaction between the two in order to reach the organization