摘 要
改革开放以来，人们的思想不断解放，随着市场经济的不断发展和教育改革
的不断深化，加上国家发展高新技术的需要，全国各高校结合自身条件，创办和
发展了一些与高校教学、科研、后勤服务相关的校办产业。目前高校校办产业在
加快科技成果转化、提高后勤服务质量、补充高校经费等方面都起到了越来越重
要的作用，不仅支持了高校的学科建设和发展，而且还在增加国家税收、促进社
会就业等方面都做出了重要的贡献。但高校校办产业在发展的过程中也出现了一
些问题，这些问题如不及时纠正、任其发展下去，将危及高校科技产业的稳定和
持续发展，甚至影响到高等教育事业的发展
本文以高校校办产业 HH 公司财务管理现状为研究对象，通过对 HH 公司财
务管理过程中存在问题的分析、研究，提出了当前高校校办产业存在的一些问题，
如：财务管理方式不明晰、产权不清晰、核算体系不完善、内部控制乏力、财务
分析滞后、高校缺乏对校办企业评价的考核体系等。以此为基础，对我国高校校
办产业财务管理的几个方面进行论述与研究，希望通过这些努力，能够寻求有效、
科学的高校校办产业财务管理的方法，为高校校办产业的发展做出一些贡献
关键词：校办产业 财务管理 内部控制
Abstract
Since the reform and openness, people’s thought has become much more liberal
than in the past. With the continuous development of market economy and deepening
of educational reform in China, colleges and universities across the country set up
university-run industries related to college teaching, research, and logistics services
according to their own conditions. At present, university-run industries have been
playing an increasingly important role in promoting scientific achievements
transformation, improving the quality of logistics services, and supplementing college
funds. They not only make a contribution to the construction and development of
university disciplines, but also play a key role in tax revenue increase and
employment promotion in China. However, some problems have arisen in the
development process for university-run industries. These problems, if not promptly
tackled with, will threaten the stability and sustainable development of university-run
industries, or even endanger the development of higher education.
This paper examines the financial management status of a specific university-run
enterprise, namely HH Company, and puts forward some of the problems that
currently exist for university-run industries. For instance, unclear financial
management methods, unclear property rights, imperfect accounting system, weak
internal controls, lagged financial analysis, and lack of evaluation system for
university-run industries. By examining the above issues of financial management,
this paper aims to search for more effective and scientific financial management
methods for university-run industries.
Key words: University-run Industry, Financial Management, Internal Controls