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当前在我国深化教育体制和学校财务制度改革的大背景下,国内已有许多高校开始逐步建立二级财务管理制度,即根据学校各二级院系等二级单位承担的相关工作职责,赋予相应的财务权力。这虽然在一定程度上可以调动二级单位积极性和主动性,但在实际操作中还存在着不同程度的问题。因此,强化财务内部控制是高校财务二级管理的重中之重。本文对我国高校财务实行二级管理的现状,以及在具体的实施过程中存在的具体问题进行了详细的分析,并针对这些问题提出了高校财务二级管理内部控制的几点具体建议,希望能够通过高校财务二级管理的内部控制,将我国高校财务改革的工作提升到一个新的高度,并且在此基础上推动我国高校财务二级管理改革的步伐。
At present, under the background of deepening the education system and reforming the school’s financial system in our country, many colleges and universities in our country have begun to gradually establish a secondary financial management system. That is, according to the relevant job responsibilities of secondary units such as secondary department of schools, Financial power. Although this can mobilize the enthusiasm and initiative of the second-level units to a certain extent, there are still some problems in actual operation. Therefore, to strengthen the financial internal control is the top priority of the secondary financial management in colleges and universities. This paper analyzes the status quo of the implementation of the secondary management of the university finance in our country and the specific problems in the process of carrying out the detailed analysis. According to these problems, it puts forward some concrete suggestions on the internal control of the secondary management of the university finance. Through the internal control of the secondary finance in colleges and universities, the work of the financial reform in colleges and universities in our country is promoted to a new height, and based on this, the pace of secondary financial management reform in colleges and universities in our country is promoted.