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货币资金是高校流动性最强的资产,高校做好货币资金的内控尤为重要。学校要做好货币资金内控管理工作,必须建立货币资金内控制度,严格执行不相容岗位相互分离和定期轮岗制度,严格遵守授权审批制度和货币支付程序,加强收款票据、银行支付凭证管理,认真做好账实、账账、帐表核对工作,加强网上银行和财政集中支付系统管理,加强货币资金内控的考核管理。
Monetary funds are the most liquid assets in colleges and universities. It is particularly important for universities to control the internal control of monetary funds. Schools should do a good job in the internal control of monetary funds, we must establish a system of internal control of monetary funds, strict implementation of incompatible positions separated from each other and the regular rotation system, strictly abide by the authorization examination and approval system and the monetary payment procedures, strengthen the receipt, bank voucher management , Conscientiously do a good job accounting, accounting books, account checking, strengthen online banking and financial centralized payment system management, strengthen the examination and management of monetary funds internal control.