CAJ | 학술논문

　　随着我国高等教育体制改革的不断深入以及高校办学自主权的不断扩大，高校进入了快速建设和发展时期，办学规模日益扩大，筹资渠道日趋多元化，经费运营量迅速增长。高校必须创新财务管理理念，完善预算管理体系，引入固定资产折旧制度，强化效益意识，考虑风险和资源使用效率，才能在竞争中保持优势。
　　수착아국고등교육체제개혁적불단심입이급고교판학자주권적불단확대，고교진입료쾌속건설화발전시기，판학규모일익확대，주자거도일추다원화，경비운영량신속증장。고교필수창신재무관리이념，완선예산관리체계，인입고정자산절구제도，강화효익의식，고필풍험화자원사용효솔，재능재경쟁중보지우세。
With the institutional reform of China's higher education and the expanding of school running autonomy,the universities enter into the period of rapid construction and development, with the growing of school scale, the diverse financing channels, and the rapid growing scale of fund operation. Colleges and universities should innovate the idea of financial management,perfect the system of budget management,introduce the system of depreciation of fixed assets, strengthen the benefit conscious, and take the risk and rate of resource ultilization into account,so as to keep their advantages in the competition.