中文摘要：

公办独立学院在逐步转变为民办普通高校的过程中,财务管理体制必须发生相应变革以适应生存与发展的需要,必须做到财务体制顺畅、财务活动规范有序,为成功转型创造必要的条件。

英文摘要：

Public independent institute in the gradual transformation of the private colleges and universities, financial management system must be a corresponding change to adapt to the needs of survival and development, must be smooth financial system, the financial activities of the orderly and successful transition to create the necessary conditions.