中文摘要：

我国高校目前大多采用“条块分割”的半包干经费分配方式和“二级管理、二级核算”的财务管理模式。这种管理模式导致了诸多问题，如经费分配随意性大、重物轻人、分配不公、使用效率低下等。本文基于高校内部经费分配与财务管理制度的现状分析，提出建立基于学科发展的经费分配方式及其预算管理模式的应对策略。

英文摘要：

At present, most Chinese universities adopt the mode of ＂segmentation of trap and block＂ to allocate the funds and the financing management of ＂the second level management and the second level accounting＂, which induce many problems. The fundamental cause is that the power of funds allocation is centralized and the configuration mode of financing power is rigescent. In order to solve these problems, the fundamental way is to form a new mode of funds allocation and budget management that are based on discipline development.