【摘要】 财务治理是现代高校治理的重要组成部分。优化高校财务治理，需要从高校财务治理体系建构逻辑出发，着力解决传统管理型思维惯性、治理结构“内部人控制”现象、治理机制不健全和治理效能不足、治理流程专业化和信息化不充分等问题，积极创新财务治理理念、完善内外协同的财务治理结构、健全遵循教育和经济双重规律的财务治理机制、建设业财融合的专业化队伍、构建智慧支撑的财务管理系统。更多还原

【Abstract】 University financial governance is an important part of university governance system. To optimize the financial governance system of colleges and universities, we need to start from its two-dimensional and three-layer collaborative governance logic. Efforts should be made to eliminate the inertia of traditional management-oriented thinking, the phenomenon of internal controllers in governance structure,the imperfection of governance mechanism and the insufficiency of governance efficiency. We should actively innovate the concept of financial governance, enhance the synergy of internal and external governance elements, improve the financial governance structure suitable for financial affairs, improve the financial governance mechanism in line with the dual laws of economy and education, build a professional team of financial integration, and build a financial management system supported by wisdom.更多还原