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高校扩招后,教育体制改革更加深入,在这种形势下,许多学者对高校财务管理工作提出了新的见解。高等教育市场的发展越来越需要高校树立市场经济观念和有效理财的意识,重新审视教育成本,正确处理财务经营活动,提高办学效率。在高校的财务经营中,筹资管理是资金运动的开始,也是保证财务经营得以实现的基本前提,当今形势下高校的筹资管理具有探讨意义。
After the enrollment expansion in colleges and universities, the educational system reform has been further deepened. Under this situation, many scholars have put forward new ideas on the financial management in colleges and universities. The development of higher education market more and more needs the awareness of establishing market economy and effective wealth management in colleges and universities, reexamining the educational cost, correctly handling financial management activities and improving the efficiency of running schools. In the financial management of colleges and universities, the fund-raising management is the beginning of capital movement and also the basic precondition to ensure that the financial management can be realized. Nowadays, the fund-raising management of colleges and universities is of great significance.