A system of colleges' capital operational performance management can be built by the means of applying the theory and methods of enterprises' value management into colleges' capital operational management. Through the analysis on the function, cost and value of colleges' capital operation, an improvement scheme is put forward, providing a new perspective and an effective way to promote the sound development of colleges' financial management.%将企业价值管理的理论和方法借鉴到高校资金运行管理中，建立高校资金运行绩效管理体系，通过对高校资金运行的功能、成本以及价值分析，提出高校资金运行改进方案，为促进高校财务管理健康发展提供全新的视角和有效途径。
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