论文部分内容阅读
现如今,我国高等教育越来越受到重视,加快了教育体制改革的进程,这就使高校的财务工作也面临着挑战。高校财务目前存在着一些问题,比如说财务预算管理不科学、财务的内控制度不健全、资产的管理不严格以及债务风险比较大等等问题,想要使高校的财务问题得到解决,就要提高财务预算的管理水准,健全完善的财务内控制度体系,对财务内控加强监督管理,健全完善的风险防范机制。2014年1月1日起施行了财政部印发的《行政事业单位内部控制规范(试行)》,对进一步提高行政事业单位内部管理水平,规范内部控制,加强廉政风险防控机制建设等做出了具体规定。
Nowadays, higher education in our country is getting more and more attention, accelerating the process of education system reform, which makes the financial affairs of colleges and universities also face challenges. At present, there are some problems in college finance, such as the unscientific management of financial budget, the imperfect internal control system of finance, the unsystematic management of assets and the relatively high debt risk. If we want to solve the financial problems of colleges and universities, we should improve The management level of the financial budget, a sound and complete financial internal control system, strengthened supervision and management of financial internal control, and a sound and complete risk prevention mechanism. Since January 1, 2014, the “Standard for Internal Control of Administrative Institutions” (Trial Implementation) promulgated by the Ministry of Finance has been put in place to further improve the internal management level of administrative units, standardize internal control and strengthen the prevention and control mechanism of clean and honest administration Specific provisions.