CAJ | 학술논문

内涵发展是教育走出困局的必然选择，而提升财务管理能力是高校内涵发展不可或缺的内容。当前众多高校在践行内涵发展时，忽视财务管理创新，从而使内涵发展存在形式化、模式化、单一化的倾向。本文从分析内涵发展本质出发，提出了构建内涵发展理念要求的高校财务管理新思路。
내함발전시교육주출곤국적필연선택，이제승재무관리능력시고교내함발전불가혹결적내용。당전음다고교재천행내함발전시，홀시재무관리창신，종이사내함발전존재형식화、모식화、단일화적경향。본문종분석내함발전본질출발，제출료구건내함발전이념요구적고교재무관리신사로。
Connotative development is the inevitable choice for helping education out of predicament, and improving financial management capability is an essential element for the connotative development of colleges and universities. The current prac-tices about connotative development in most universities lack the innovation on financial management, which leads the connota-tive development tending to be formalized, stereotypical, simplified. This paper analyzes the nature of connotative development, and proposes a new idea about colleges and universities' financial management which places emphasis on building a concept about connotative development.