On the university financial management system reform and the pace of innovation, "the existence of unified leadership and decentralized management idea in university financial supervision in more and more. The purpose is to mobilize the enthusiasm of the two level units to carry out financial work, the formation of a clear responsibility, the coordination of the financial management model. This paper analyzes the current situation and existing problems of the two level units of financial management, and puts forward some measures to improve the financial management of colleges and universities.
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