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王守军(清华大学财务处,北京100084):剑桥大学作为英国最古老的高校之一,其财务管理体制和运行机制具有特殊性但是,该校在经济活动内部控制和财务风险控制方面在利益相关者关系管理方面在经费使用管理方面的一些做法值得我国高校借鉴和思考剑桥大学所处的具体制度环境,英国政府对高等教育和高等学校的一些政策和做法,比如:学费管理和大学自主权问题高校免税政策问题银行贷款管理问题学生补贴问题等等,也对我国有关政府部门提供了一些启示:国外;高校;财务管理:F08;G40-054:A:1005-5827(2008)03-0050-072008,,12,6,,,,,,1,(university)31(colleges)2009,800,(RegentHouse),(councilofuniversity),,(GeneralBoardoftheFaculties),,(vicechancellor),:;;;,,(theplanningandresourcescommittee)(theFinancialcommittee),,;;;2008年第3期:(1)();(2)3;(3)4,;(4)1;(5)3;(6)2,(),;;;;,;,;;,5(),(thefinancialdivision),(directoroffinance)(schools),:(schoolofartsandhumanities),,(college),,:ClareHallCollege,,(9,1),32(university)90,,(department),300,college,4-5,31150450,,,(school)(financialadviser)(financialanalyst)(financialmanager)::(1),(2)(3)(4)(5)(6),3,,,,,,,,,,,(),:,;,;2008年第3期,;,4(theCommitteeonStandardsinPublicLife)7()(theCommitteeofUniversityChairmen),(UnitedKingdomaccountingstandards)(StatementofRecommendedPractice:AccountingforFurtherandHigherEducation,SORP),,,,,,,,,,,:1,,,,,,,2006-2007:(1),(HEFCE),,(2),(3),,(HEFCE),2006630(4):!10,∀#,∃,%&∋(),(5),(AccountabilityandAudit:HEFCECodeofPractice)(6),,,,!2008年第3期,,,,:!,∀,#,,,,∗+∗+,,2,,,,,:,;,;,,:,,,,,:,,,,,,,REPORTER,,:,,,(theannualreport),:,(),3,,,,,:,:(1),(2),,,PIID()(3),(,)2008年第3期∀,:2550,,,,,,,,,,1(fees)(universitycompositionfees),(collegefees),;,(college)fees,,,,,,,,FTEs,14500,,3000,,,,,,,,,,,,,,,,2(charity),,,,(),∗+,,:,:,,,,,:,,,,,,,,#2008年第3期,,(),,,(),,,,∗+,,,,,3,,,,,∗+,,,,,,,:,,,:HomertonCollege,,,,,ClareHallCollege,,,,:(1),(2),∗+,(3),,(),()(4),,,,,,,,,,4,,,,,,,,,,,,,,,2008年第3期∃,,,,,,∗+,,5,,,,,(StatutesFchapter3),,19251964,50(),,,,,,(college),:ClareHallCollege,,,∗+,,,,,800,,,,,1,,,,,,,,,,2,:Universitydepartmentfacultycollege,,,,,,,,,,[][1]AnnualReportandAccounts2006,producedbyCommunicationsServices,UniversityofCambridge[2]FinanceDivisionHandBook,designed&ProducedbyDirector,sOfficeofFinanceDivision,issued:March2007[3]UniversityofCambridgeStatutesandRegulations,2007,UniversityofCambridge%2008年第3期