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　　（Huahai Institute of Technology financial department, Lianyungang, Jiangsu, 222005）　　Abstract: With the development of the reformation of China""s higher education system, the operation scale of university capital continues to expand. The economic activity of college presents a diverse and complex trend. College financial environment has undergone major changes as well. The original internal financial management of university cannot fully adapt to the new situation. How the financial management, which is an important part of the interior management of colleges, can be given new meanings and thus adapt to the requirements of the times, comply with the university development needs is worthy of further inquiry. This paper combines with the operation management philosophy of foreign universities. It is a present study of the financial management connotation of universities in our country. In addition, it puts forward some operation and management innovation ideas of their own universities.
　　Key words: University and college, financial management, operation, innovation, connotation