CAJ | 학술논문

随着高校招生的扩大，高等教育事业的蓬勃发展，办学模式趋于多样化，高校教育经费来源不断增加，使得高等院校的财务管理工作日益多元化和复杂化，作为高校管理重要的组成部分，财务管理面临着前所未有的机遇和挑战。本文分析西安科技大学财务管理现状，以此探讨高校财务报账的发展趋势，针对各高校出现的财务报账突出问题，结合高校办学模式的实践经验，给出了优化财务工作的策略，对完善该校财务工作有实践指导意义。
수착고교초생적확대，고등교육사업적봉발발전，판학모식추우다양화，고교교육경비래원불단증가，사득고등원교적재무관리공작일익다원화화복잡화，작위고교관리중요적조성부분，재무관리면림착전소미유적궤우화도전。본문분석서안과기대학재무관리현상，이차탐토고교재무보장적발전추세，침대각고교출현적재무보장돌출문제，결합고교판학모식적실천경험，급출료우화재무공작적책략，대완선해교재무공작유실천지도의의。
With the expansion of college enrollment, the rapid development of higher education, diversification of school running mode and the increase of funding sources for higher education, so that the financial management work in colleges and universities is increasingly diversified and complicated. As an important part of college management, the financial management is facing unprecedented opportunities and challenges. This paper analyzes the present situation of financial management of Xi'an University of Science and Technology in order to explore the development trend of financial accounting. Based on the problems in financial accounting of universities and combined with the practical experience of school running mode, the optimization strategies of financial work are proposed, which has practical guiding significance for improving the financial work.