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In the new era of educational modernization, higher education has shifted from extensive scale expansion to intensive connotative development. As the core guarantee of university operation and discipline construction, financial management directly affects the overall governance level and sustainable development ability of colleges and universities. Traditional university financial management is mainly based on daily accounting and fund payment, which has obvious limitations such as backward management concepts, extensive budget arrangement, low fund use efficiency, insufficient risk prevention ability and lagging information construction. These problems cannot meet the requirements of high-quality educational development and national fiscal system reform.High-quality financial development has become an inevitable trend of university governance reform. It focuses on standardized management, efficient resource allocation, digital service upgrading, full-cycle performance evaluation and systematic risk control. On the basis of sorting out the current situation and existing problems of university financial management, this paper analyzes the main constraints restricting the high-quality development of university finance, and puts forward feasible optimization paths from institutional improvement, digital transformation, performance management, talent team construction and risk prevention. The purpose of this study is to help universities realize the transformation from passive accounting finance to active strategic finance, improve the scientificity and refinement of financial management, and provide solid financial support for the high-quality development of higher education.
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Wen Yang (2026) studied this question.
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