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一、加强高校财务内部控制的必要性(一)加强高校财务内部控制,是全面提升高校财务综合管理水平的需要目前我国一些高校财务管理水平还普遍不高,还不同程度地存在会计管理基础薄弱,财政资金损失浪费、使用效益不高,“小金库”“假发票”屡禁不止,“三公经费”超预算等问题。通过建立健全全面预算管理、经费支出管理、政府采购管理等财务内部控制,能够有效解决高校管理制度和标准缺失、弱化、模糊和缺乏体系化等问题,能够进一步明确各部门职责权限和按
First, the need to strengthen the financial internal control of colleges and universities (A) to strengthen the financial internal control of colleges and universities, it is necessary to comprehensively improve the overall financial management of colleges and universities At present, some colleges and universities financial management is generally not high, but to some extent there is weak accounting management foundation , The loss of financial resources wasted, the use of efficiency is not high, “small treasury ” “fake invoice ” repeated prohibitions, “three public funds ” over budget and other issues. Through the establishment and improvement of comprehensive internal budgetary management, expenditure management, government procurement management and other financial internal controls, can effectively solve the lack of management system and standards in colleges and universities, weakening, fuzzy and lack of systemization and other issues to further clarify the responsibilities of various departments and press