System Construction of Financial Management in College and University in China: A Way of the Chief Accountant System

The system of financial management in college and university is the basis for finance revenue and expenditure,which plays an important pole.It is related to the environment development,finance condition of college and university,the transformation of the government mode and the modern university system.However,there are some problems in the system,such as the system and rules can not adapt to the development requirement,can not meet the need of the management,not pay enough attention to effect of financial accounting,distribute the power and the responsibility imperfectly and not build the perfect mechanism of government and supervise and so on.In order to adapt to the reform and development of the college and university,it is necessary to focus on the relation between concentrated power and distributed power,quality and efficiency,scientist and humanity to build the system of financial management in college and university in China.And,the chief accountant system in college and university is a better way to promote the efficiency of financial management.Therefore colleges and universities should build and improve the chief account system based on the condition of the institute and leaded by the national system.