在這追求卓越大學議題的聲浪中，許多指標型大學為五年五百億的經費而不得不粉墨登場為五斗米而折腰，這也有些無奈，但也從中嗅覺出政治與高等教育共構的有趣訊息，然而是否投入大量經費就能造就出國際一流大學的議題則莫衷一是，這其間牽涉有高等教育終極目標問題、國際一流大學之定義為何，當然還有大學結構面的問題，其中最嚴肅的議題莫過於就是大學財務制度。值臨大學法修正案與行政法人專章、大學校務基金設置條例修正案、大學校務基金管理與監督辦法修正案等法案的變革，大學財務制度的確是應該有所新的格局與展望。 本文首先即是從大學值臨上述法案的變革中，大學財務變革走向進行背景評論與分析；進而對大學財務制度在面臨上述法案變革前後之組織功能分析，同時就內部控制（包括財務控制與管理控制）之內容進行討論，論及績效檢核與成本效益分析的必要性與可行性，本文最後建議將現階段的大學會計室之編制與功能做一結構性的調整，轉化為財務規劃室，設財務執行長，其主要功能除現有財務預算概算編列之外，尚需要內部控制與績效檢核、財務調度、經費稽核、財務目標與校務發展目標之達成等功能。

From the trend of becoming excellent university, many indicator universities in Taiwan spare no effort to get the funding of fifty billion New Taiwan dollars in the coming five years. In politics and higher education, we could smell the complicated situation in which the funding from the government and the autonomy of university interestingly interacts. However, it leaves many wondering whether getting more funding from government helps create top universities. In fact, in order to get the top level university in the world, there are so many key factors which have to be concerned. For example, what is the final idea of higher education? What is the definition of the top university in the world? Furthermore, the financial structure of university is also the main concern if the university would like to transform into “a top university.” The aims of this paper focus on the transformations in terms of finance issues after some university acts are modified. First of all, the changes of university finance system are discussed. Following this discussion, the internal control systems, including the management control and finance control, are explored as well. Meanwhile, it is also necessary to consider the checklist for university accountability and their cost effectiveness analysis. In the conclusion, this paper suggests that the function of Accounting Office in universities has to be adjusted. More specifically, the function of Accounting Office should be adjusted because it should not only include the budgeting or complementation, but also the financial planning, auditing, adjusting, and the accountability of its university etc.