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近年来,随着国家对教育的投入越来越多,高等学校发展很快,管理跟不上导致了一系列的财务管理问题,其中,暂付款是高校普遍存在问题,账龄长、金额大、形成呆账等问题困扰高校多年而得不到解决。本文从实践中分析高校暂付款的现状、存在问题,提出加强暂付款管理的策略,以防范财务风险,保障学校利益。
In recent years, as the state invests more and more in education, the rapid development of colleges and universities and the management can not keep up lead to a series of financial management problems. Among them, temporary payment is a common problem in colleges and universities with a long aging and a large amount , The formation of bad debts and other problems plaguing colleges and universities for many years can not be resolved. This article analyzes the current situation and problems of temporary payment in colleges and universities from practice, and puts forward some strategies to strengthen the management of temporary payment in order to prevent the financial risk and protect the interests of the school.