1、原文COLLEGEFINANCIALMANAGEMENTINRECENTYEARSAFEWUNIVERSITIESFORFUNDSPAIDINSUFFICIENTATTENTIONTOSAFETYMANAGEMENT,FINANCIALMANAGEMENT,INTERNALCONTROLSYSTEMISNOTPERFECTORPOORLYENFORCED,LEADINGTOSCHOOLPROBLEMSINFINANCIALMANAGEMENTANDRISKTHISGIVESCRIMINALSCOLLEGESANDUNIVERSITIESCORRUPTION,EMBEZZLEMENT,ILLEG
2、ALAPPROPRIATIONOFPROPERTY,ACTSTOBRINGTHECONVENIENCE,FORFRAUD,CRIMEANDEVENBRINGOPPORTUNITYCOLLEGEFINANCIALMANAGEMENTCRIMEOCCURREDINTHEFIELDOFCORRUPTIONISGENERALLYTHEPERSONINCHARGE,CHIEFFINANCIALOFFICER,FINANCIALOFFICERORGENERALUSEOFLOOPHOLESINFINANCIALMANAGEMENT,CORRUPTION,MISAPPROPRIATIONOFUNIVERSIT
3、YFUNDSOREMBEZZLESMOSTOFTHESEPROBLEMSLAXINTERNALCONTROLSANDFINANCIALMANAGEMENT,SUPERVISIONHASADIRECTRELATIONSHIPISNOTINPLACEDESIGNANINTERNALCONTROLSYSTEMISNOTPERFECT,ACCOUNTING,LAXSUPERVISIONSOUNDINTERNALCONTROLSYSTEMISTOPROTECTTHEINTEGRITYOFUNIVERSITYPROPERTY,MATERIALSAFETYFOUNDATION,COLLEGEFINANCIA
4、LMANAGEMENTSYSTEMANDMETHODSAFTERYEARSOFDEVELOPMENT,BUTSTILLISVERYPERFECT,INPARTICULARIN1THECONTENTSOFTHEINTERNALCONTROLSYSTEMFAILURESOMECOLLEGESANDUNIVERSITIESFORMANYOFTHECONSTRUCTIONANDSUPERVISIONOFINVESTMENTPROJECTS,DEMONSTRATIONANDDECISIONMAKING,ETCHAVENOTBEENESTABLISHEDINTERNALCONTROLSYSTEMTOCAR
5、RYOUTEFFECTIVEMONITORING,LEADINGTOFOREIGNINVESTMENTDECISIONMAKINGMISTAKES,FORCOLLEGESANDUNIVERSITIESHASRESULTEDINUNNECESSARYLOSSES2INTERNALCONTROLISNOTWIDEENOUGHSOMECOLLEGESANDUNIVERSITIESONTHEFINANCIALFUNDSMORESTRINGENTINTERNALCONTROLS,EMPHASISONINTERNALCONTROLOVERFINANCIALFUNDS,THEEXPENSEOFEXTRABU
6、DGETARYFUNDSOFTHEINTERNALCONTROLSSOMECOLLEGESANDUNIVERSITIESTOFINANCETHETWOUNITSINTOTHESCOPEOFINTERNALCONTROL,ORCONTROLOFSTRICT,INEFFECTIVEOVERSIGHT,RESULTINGINTHEILLEGALFUNDRAISING,HIGHINTERESTRATESTOSOLICITDEPOSIT,LOANSANDOTHERILLEGALFUNDSTOTHEOPERATIONOFTHEPHENOMENON3INTERNALCONTROLSYSTEMEXISTSIN
7、NAMEONLYALTHOUGHSOMECOLLEGESANDUNIVERSITIESTOBUILDINTERNALCONTROLSYSTEM,BUTNOTINPRACTICEBESTRICTLYENFORCEDTWOIMPERFECTBUDGETMANAGEMENT,BUDGETIMPLEMENTATIONISNOTSTRICTLYCOLLEGEFINANCIALMANAGEMENT,BUDGETMANAGEMENTISTHECENTRALLINKRECEIPTSANDPAYMENTSOFTHECOSTSOFCOLLEGESANDUNIVERSITIESSHOULDBEDEPARTMENTA
8、LBUDGETSTOIMPLEMENT,BUTINPRACTICESOMEOFTHECOLLEGESANDUNIVERSITIESFORTHEEDUCATIONBUDGETINADEQUATEATTENTION,OFTENBECAUSEOFBUDGETPREPARATIONTIMEISTOOSHORTORINADEQUATETRANSPARENCYOFTHEBUDGETPREPARATIONPROCESSCAUSESTHEBUDGETDOESNOTACCURATEORCOVERAGEISNOTWIDEENOUGHANDCANNOTBEOBJECTIVELYANDCOMPREHENSIVELYR
9、EFLECTTHESITUATIONOFSCHOOLSANDUNIVERSITIESANDFINANCIALBALANCEWORKPRIORITIESANDDIRECTIONOFDEVELOPMENTFINANCIALANALYSISOFWEAKNESSESASSOCIATEDWITHTHEDEVELOPMENTOFHIGHEREDUCATION,THEESTABLISHMENTOFASOCIALISTMARKETECONOMYANDDEVELOPMENTOFCOLLEGESANDUNIVERSITIESTOSPEEDUPTHEPROCESSOFINTEGRATIONINTOSOCIETY,T
10、HECONTENTOFTHEINCREASINGLYWIDERANGEOFECONOMICACTIVITIESINCOLLEGESANDUNIVERSITIES,FINANCIALRISKISALSOCONSTANTLYINCREASING,FINANCIALANALYSISFINANCIALDECISIONMAKINGHASINCREASINGLYBECOMEANIMPORTANTFINANCIALMANAGEMENTOFCOLLEGESANDUNIVERSITIESALTHOUGH,UNIVERSITYFINANCIALACCOUNTINGSYSTEMANDHARMONIZATIONOFA
11、CCOUNTINGDIAMETER,PROVIDINGFINANCIALANALYSISINDICATORS,BUTINDICATORSOFFINANCIALANALYSISDOESNOTINCLUDETHECAUSEOFPACEOFDEVELOPMENT,ECONOMICEFFECTSANDOTHERASPECTSFINANCIALANALYSISINDICATORSARENOTPERFECTTHESAMETIMEFORALONGTIME,NEGLECTOFFINANCIALANALYSIS,THELACKOFEXPERIENCEANALYZINGDATA,ASERIOUSIMPACTONR
12、AISINGTHELEVELOFFINANCIALMANAGEMENTOFCOLLEGESANDUNIVERSITIESFOURASSETMANAGEMENTSYSTEMISFLAWEDANDINACCURATEVALUEOFTHEASSETSREFLECTEDINTHEINSTITUTIONSPREVAILINGINTHEASSETMANAGEMENTSYSTEMIMPERFECTIONSREFLECTTHEPHENOMENONOFFALSEVALUESONTHEONEHAND,BECAUSETHEASSETSDISHDEFICIENT,SCRAP,DAMAGE,HOUSINGDEMOLIT
13、IONCAUSEDBYFACTORSSUCHASTHENORMALVALUEOFFIXEDASSETSFORIMPAIRMENTPROCEDURESTOREDUCEDELAYINPROCESSING,RESULTINGINBOOKVALUEISGREATERTHANTHEPHYSICALVALUEONTHEOTHERHAND,DUETOANUMBEROFSUBJECTIVEANDOBJECTIVEFACTORSDELIVEREDAFTERTHECOMPLETIONOFINFRASTRUCTUREPROJECTSNOTCOMPLETEDINATIMELYPROCESSINGOFFINANCIAL
14、ACCOUNTSOFTHEPROCEDURES,BUTALSOFAILURETOTIMELYRECORDEDVALUATIONTEMPORARY,CONFIRMTHEVALUEOFNEWFIXEDASSETSCYCLEISTOOLONG,RESULTINGINASSETMANAGEMENTANDFINANCIALDEPARTMENTSOFNEWFIXEDASSETSTOCONFIRMTIMEINCONSISTENCYRESEARCHANDFUNDMANAGEMENTARENOTSTANDARDIZED,KNOTTITLEDOESNOTCHECKOUTFINANCIALSYSTEMINACCOR
15、DANCEWITHTHEPROVISIONSOFCOLLEGESANDUNIVERSITIES,COLLEGESANDUNIVERSITIESWITHTHERELEVANTDEPARTMENTSTOACHIEVETHESPECIFIEDPROJECTANDACCOUNTINGPURPOSESANDREQUIREASEPARATESPECIALFUNDSHOULDBESUBMITTEDASREQUIREDONAREGULARBASISTHEUSEOFFUNDS,THEPROJECTISCOMPLETEDSHOULDBESUBMITTEDTOTHECAPITALEXPENDITURESETTLEM
16、ENTANDTHEUSEOFAWRITTENREPORTANDACCEPTTHERELEVANTDEPARTMENTSOFTHEACCEPTANCE,INSPECTIONCURRENTLY,COLLEGESANDUNIVERSITIESARENOTSTRICTLYENFORCINGTHEABOVEREQUIREMENTS,LEADINGTOCONFUSIONINRESEARCHANDFUNDMANAGEMENTBECAUSEOFTHESEPROBLEMS,LEADINGTOINEFFICIENTSTATEOWNEDASSETSOPERATIONOFCOLLEGESANDUNIVERSITIES
17、,WASTE,LOSSANDOTHERCONDITIONSTHEMAINUNIVERSITYFINANCIALMANAGEMENTTASKS1DOEVERYTHINGPOSSIBLETORAISEFUNDSSTATEEDUCATIONFUNDINGSHORTAGE,THEDEVELOPMENTOFACOLLEGEBOUND“BOTTLENECKMOUTH“TODAY,TOALLEVIATETHISCONTRADICTION,THEBASISOFNATIONALFUNDING,MARKETORIENTEDECONOMY,GIVEFULLPLAYTOADVANTAGESOFTHESCHOOL,TH
18、EESTABLISHMENTOFTHESTEADYGROWTHOFMULTICHANNELFINANCINGASPECTOFEDUCATIONFUNDINGMECHANISM2IMPROVEBUDGETCONTROLANDMANAGEMENT,IMPROVEFUNDUSEEFFICIENCYTOENSURETHESMOOTHREALIZATIONOFTHESCHOOLBUDGET,THEKEYISTOSTRENGTHENTHEDAILYMANAGEMENTOFTHEBUDGETONTHEONEHANDISALARGEEXPENDITUREOFFUNDSTOFOCUSONMANAGEMENTTH
19、EOTHERHAND,THEANALYSISOFBUDGETIMPLEMENTATIONTOSTRENGTHENANDIMPROVECAPITALEFFICIENCYINCREASINGMANAGEMENTRESPONSIBILITYWITHTHEMONEYUNIT,ANDACCORDINGTOANALYSISTOIMPROVETHEBUDGETARYARRANGEMENTSFORTHECOMINGYEAR,THEBUDGETMORESCIENTIFICANDPERFECT3DOINGTHEFINANCIALANALYSIS,TOIMPROVEFINANCIALMANAGEMENTPERIOD
20、OFTIMEONTHEFINANCIALSITUATIONOFTHESCHOOLSYSTEMANALYSIS,COMPARISONANDEVALUATION,FINANCIALMANAGEMENTOBJECTIVELYSUMMARIZETHEEXPERIENCEOFTHESCHOOL,REVEALINGTHEPROBLEMSANDTOTAKETIMELYANDEFFECTIVEMEASURESTOIMPROVEFINANCIALMANAGEMENT,IMPROVEFINANCIALMANAGEMENT1CONTROLENVIRONMENTCONTROLENVIRONMENTDETERMINES
21、THETONEOFTHEORGANIZATION,SETTHECONTROLOFPEOPLESCONSCIOUSNESSCONTROLENVIRONMENTINCLUDEINSTITUTIONSOFHIGHERLEARNINGMORALVALUES,THECAPACITYOFUNIVERSITYSTAFF,LEADERSHIPPHILOSOPHYANDSTYLEOFMANAGEMENTAUTHORITYANDRESPONSIBILITY,ORGANIZATIONALDEVELOPMENTSTAFFMETHODS2ORGANIZATIONPLANNINGANDCONTROLORGANIZATIO
22、NOFPLANNINGCONTROLCONSISTSOFTWOASPECTSFIRST,SEPARATIONOFINCOMPATIBLEDUTIESTHEDAILYMANAGEMENTOFMONETARYFUNDSISMAINLYFUNCTIONSOFSEPARATION,SEPARATIONOFDUTIESOFDAILYMANAGEMENTOFINVENTORY,FIXEDASSETSMANAGEMENT,SEGREGATIONOFDUTIES,ANDCONSTRUCTIONOFTHESEGREGATIONOFDUTIES,SCHOOLRUNINDUSTRY,ANDTHEMANAGEMENT
23、OFSEGREGATIONOFDUTIESANDSOONSECOND,THEMUTUALCONTROLOFORGANIZATIONSSPECIFICREQUIREMENTSARETHEORGANIZATIONSFUNCTIONSANDPOWERSMUSTBEAUTHORIZEDANDTOENSURETHATTHETERMSOFREFERENCEWITHINTHESCOPEOFAUTHORIZATIONFROMANYOUTSIDEINTERFERENCEEACHTYPEOFBUSINESSOPERATIONSMUSTBEINTHEOPERATIONOFDIFFERENTDEPARTMENTSAN
24、DTOENSUREMUTUALCHECKSBETWEENTHERELEVANTDEPARTMENTSECONOMICOPERATIONSOFEACHEXAMINATION,EXAMINERSSHOULDREMAINRELATIVELYINDEPENDENT,TOENSURETHATCHECKEDOUTTOSOLVEPROBLEMS3THEAUTHORITYTOAUTHORIZETHECONTROLAUTHORIZEDTOAPPROVEAGENERALAUTHORITYANDSPECIFICALLYAUTHORIZEDINTWOFORMSGENERALMANDATEISTOHANDLETHERI
25、GHTSOFGENERALECONOMICBUSINESSCONDITIONSOFTHECLASSANDAPPROVAL,USUALLYINUNITSOFINTERNALCONTROLTOBECLEARLYDEFINEDSPECIALAUTHORIZATIONISTHERIGHTOFSPECIALECONOMICBUSINESSPROCESSLEVELANDAPPROVALCONDITIONSFOREXAMPLE,WHENAPARTICULARTRANSACTIONEXCEEDSACERTAINLEVELOFAPPROVALAUTHORITY,ONLYSPECIALLYAUTHORIZEDTO
26、GIVEAPPROVALTOBEPROCESSED4PROPERTYOFMATERIALCONTROLCOLLEGESANDUNIVERSITIESOFPROPERTYANDMATERIALSDISTRIBUTEDINVARIOUSFACULTIESANDDEPARTMENTS,BYFACULTYORDEPARTMENTOFTHEDIRECTMANAGEMENTOFPROPERTYANDMATERIALSASCOLLEGESANDUNIVERSITIESARESTATEOWNEDASSETS,PROPERTYANDMATERIALSFORTHESAFEGUARDINGOFASSETSANDMA
27、NAGEMENTRIGORRELATIVELYLOOSE,COLLEGESANDUNIVERSITIESTODEVELOPTHEPROPERTYANDMATERIALSMANAGEMENTSYSTEMINUSE,MANAGEMENTANDDISPOSALOFTHESEASPECTSOFTHEIMPLEMENTATIONOFTHEPOSTLAX,ORTHEABSENCEOFASYSTEMCONTROLOFPROPERTYANDMATERIALSMAINLYINCLUDERESTRICTIONOFACCESSCONTROL,PERIODICINVENTORYCONTROLANDASSETMANAG
28、EMENTRESPONSIBILITYSYSTEMINTHREEAREAS5BUDGETARYCONTROLINSTITUTIONSOFHIGHEREDUCATIONBUDGETMANAGEMENTISTHEFOCUSOFTHEWORKOFUNIVERSITYFINANCIALSECTOR,FINANCIALSECTORGENERALLYHAVEDEDICATEDSECTIONSOFTHESCHOOLSBUDGETINCOMEANDEXPENDITURESISESTIMATEDTHATTHEALLOCATIONOFBUDGETEXPENDITURES,CONTROL,ANALYSISOFTHE
29、STRUCTUREOFINCOMEANDEXPENDITUREINORDERTOSCHOOLLEADERSHIPANDALLPARTIESCONCERNEDDECISIONMAKINGINFORMATIONINTERNALAUDITDEPARTMENTBUDGETMANAGEMENTOVERSIGHT6RISKCONTROLUNIVERSITYRISKMANAGEMENTCONTROLISOPERATINGINATIMELYMANNERTOCOLLEGESANDUNIVERSITIESTOPREDICTTHERISKSTHATMAYOCCURIDENTIFYANDTAKEMEASURESTOR
30、EDUCETHERISKATPRESENTAWIDERANGEOFFUNDINGSOURCESTHEREFORE,OURCOLLEGESANDUNIVERSITIESMUSTENHANCERISKAWARENESS,STRENGTHENRISKMANAGEMENTSHOULDLEARNFROMFOREIGNUNIVERSITIESBYSETTINGUPADEDICATEDRISKMANAGEMENTDEPARTMENTTOIDENTIFY,ASSESSANDTAKEPREVENTIVEMEASURESTOMINIMIZETHERISK7THEPROCESSCONTROLOPERATIONALA
31、CTIVITIESTOTIEINWITHUNIVERSITYTEACHINGANDRESEARCHACTIVITIESTHATWILLOCCURFINANCING,INVESTMENT,INFRASTRUCTURE,PROCUREMENT,LOGISTICS,INDUSTRIALANDOTHERSCHOOLSPONSOREDECONOMICACTIVITIESSHOULDTHEREFOREBEINACCORDANCEWITHTHEVARIOUSBUSINESSACTIVITIESWITHINCOLLEGESANDUNIVERSITIESESTABLISHEDPROCEDURES,METHODS
32、,OPERATINGPROCEDURESANDPRINCIPLES,THEESTABLISHMENTOFVARIOUSMANAGEMENTSYSTEMSANDORGANIZATIONALSTRUCTURE,ANDINACCORDANCEWITHTHEVARIOUSFUNCTIONALDEPARTMENTSWITHINCOLLEGESANDUNIVERSITIESANDPERSONNELRESPONSIBILITIES,AUTHORITY,SCOPEOFWORK,TASKSANDREQUIREMENTSTHEESTABLISHMENTOFATOPDOWNPOSTLIABILITYREGIME8S
33、YSTEMFORDOCUMENTCONTROLDOCUMENTCONTROLSYSTEMISDEFINEDASBUSINESSPROCESSESTOTHEREQUIREMENTSOFUNIVERSITYMANAGEMENT,THERELEVANTCONSIDERATIONS,ASWELLASPROCESSESANDSOON,FORMINGAWRITTENDOCUMENT,RULESANDREGULATIONS,SUCHASCOLLEGESANDUNIVERSITIESINVARIOUSMANAGEMENTRULESANDREGULATIONS,FLOWCHARTS,ETC,THENEXTISS
34、UEATALLLEVELSPERSONNEL,ASSOCIATEDPERSONNELINACCORDANCEWITHTHEIMPLEMENTATIONOFEXPLICIT,SOTHAT“THEREAREWELLDOCUMENTED,EVIDENCEBASED“9SUPERVISIONANDEVALUATIONMECHANISMSSUPERVISIONANDEVALUATIONOFCOLLEGESANDUNIVERSITIESAREDIVIDEDINTOTWOKINDSOFEXTERNALOVERSIGHTANDINTERNALOVERSIGHTTHECOMPETENTAUTHORITIESOF
35、COLLEGESANDUNIVERSITIESTOCONDUCTEXTERNALMONITORING,MAINLYINTHEFORMOFEXTERNALAUDITANDFINANCIALSTATEMENTSCOLLEGESANDUNIVERSITIESWITHINTHEINTERNALSUPERVISIONANDEVALUATION,INTHEFORMOFINTERNALAUDIT,DISCIPLINEINSPECTIONANDSUPERVISIONDEPARTMENTSUPERVISIONDISCIPLINEINSPECTIONANDSUPERVISIONDEPARTMENTSSHOULDB
36、ELOCATEDINCOLLEGESANDUNIVERSITIESINCHARGEOFINTERNALOVERSIGHTSERVICESSHOULDBEPARTOFEXTERNALOVERSIGHT,ASITSSTAFFATTACHEDTOTHEUNIVERSITIES,THEINDEPENDENCEOFPOOR,SOHERE,ASANINTERNALOVERSIGHTBODY10QUALITYCONTROLOFFINANCIALSTAFFASSOMEOFTHENEWUNIVERSITYCOLLEGEINPARTICULARTHELACKOFMANAGEMENTEXPERIENCE,FINAN
37、CIALOFFICERS,COUPLEDWITHLOWERQUALITYFINANCIALOFFICERS,FINANCIALRULESANDREGULATIONSARENOTSOUND,INTERNALACCOUNTINGCONTROLSYSTEMISDIFFICULTTOBEMOSTEFFECTIVEMORETHANSOMEOFITSPROVISIONSREMAININTHEFILEORWORDS,EVENIFAPROBLEMISALWAYSMAJORISSUESTOMINORONES,THEINTERNALCONTROLSYSTEMEXISTSINNAMEONLYTOPREVENTFIN
38、ANCIALPROBLEMSSHOULDBETHELASTBARRIEROFFINANCIALSUPERVISION,FINANCIALOVERSIGHTFUNCTIONSOFTHEGENERALAUDITBYTHEHIGHERAUTHORITIESORTHEPROSECUTIONSERVICETOPERFORMSOMEUNIVERSITIESANDHIGHERAUTHORITIESNEGLECTEDTOSUBORDINATETHEAUDITANDSUPERVISIONDEPARTMENTSINSPECTANDSUPERVISETHEFINANCIALSECTOR,ESPECIALLYSOME
39、OFTHEHIGHERAUTHORITIESOFPRIVATEUNIVERSITIESWITHOUTSUPERVISION,RESULTINGINFINANCIALSUPERVISIONOFINDIVIDUALCOLLEGESANDUNIVERSITIESAMEREFORMALITYCURRENTLY,THEUNIVERSITYFINANCIALMANAGEMENTREFORMUNDERWAY,THEREFORE,UNDERSTANDSTHECOLLEGEFINANCIALANALYSISOFTHEIMPORTANCEOFSTRENGTHENINGFINANCIALMANAGEMENTANDG
40、UARDAGAINSTFINANCIALRISKS,THEREALIZATIONOFSUSTAINEDANDHEALTHYDEVELOPMENTISOFGREATPRACTICALSIGNIFICANCEINSHORT,THEMARKETECONOMYCONDITIONS,THECOLLEGESANDUNIVERSITIESINORDERTOBETTERSURVIVALANDDEVELOPMENTTOACHIEVESOCIALANDECONOMICWINWINGOAL,WEMUSTENSURETHATTHEOVERALLOBJECTIVEOFIMPROVINGTHEQUALITYOFTEACH
41、INGFINANCIALMANAGEMENTMODELUNDERTHECONSTANTINNOVATION,ANDSTRIVETOIMPROVETHEFINANCIALMANAGEMENTLEVEL,SOTHATFINANCIALMANAGEMENTINTHESYSTEMMOREINTOHEAT,AMECHANISMMOREEFFECTIVE,SOTHATCOLLEGESANDUNIVERSITIESTOBECOMEARATIONALALLOCATIONOFRESOURCES,RESOURCESAVINGANDUNDERUTILIZED,EFFICIENCYBASEDCOLLEGESANDUN
42、IVERSITIESSOURCELOUISC,2001“COLLEGEFINANCIALMANAGEMENT”DRYDENPRESS,PP709737译文高校财务管理近年来少数高校对资金安全管理工作重视不够，财务管理内控制度不健全或执行不力，致使学校在资金管理方面出现问题和隐患。这给高校内部不法分子贪污、挪用公款、非法侵占财产的行为带来了便利，为舞弊行为、甚至犯罪带来可乘之机。高校财务管理领域发生的贪污犯罪案件一般为单位负责人、财务负责人、或一般财务人员利用财务管理的漏洞，贪污、挪用甚至私分高校资金。这些问题的出现大多与财务管理内部控制不严、监督不到位有着直接的关系。设计内部控制制度不健全，会
43、计核算，监督不力的完善的内部控制制度是保护经过多年的发展，大学的财产，物资的安全基础，高校财务管理制度和方法的完整性，但仍然是很完善，特别是在1内部控制制度内容不全。有些高校对于许多的建设和投资项目的监督、论证和决策等方面并未建立内部控制制度来进行有效的监控，导致对外投资决策发生失误，为高校造成了不必要的损失。2内部控制范围不够广泛。有些高校对财政性资金的内部控制较为严格，强调对财政性资金的内部控制，而忽视了对预算外资金的内部控制；有些高校来将二级单位财务纳入内部控制的范围，或控制不严、监督不力，致使出现非法集资、高息揽存、发放贷款等违规资金运作现象。3内部控制制度形同虚设。有些高校虽建有内部
44、控制制度，但没有在实践中严格执行。两个不完美的预算管理，预算执行不严格高校财务管理，预算管理是中心环节。收益及高校应支付的费用实行部门预算，但在实践中对高校教育经费的不足，注意力往往是因为编制预算时，一些太短或不足，预算编制过程的透明度导致预算不准确或覆盖不够广泛，不能客观，全面地反映了学校，大学和财政平衡工作重点和发展方向的情况。财务分析与高等教育，社会主义市场经济的建立和发展有关的弱点发展。高校要加快融入社会的一体化进程，在高校经济活动的内容日益广泛，金融风险也不断加大，财务分析，财务决策已日益成为一个重要的财务管理学院和大学。尽管高校财务会计制度和会计口径的统一，提供财务分析指标，但财务
45、分析指标不包括发展，经济效果和其他方面的步伐的原因。财务分析指标不健全，同一时间。长期以来，忽视财务分析，缺乏经验数据分析，对提高高校财务管理水平的严重影响。四家资产管理制度不完善，不准确的资产价值在资产管理制度不完善现行机构反映。反映了假值的现象。一方面，由于缺乏资产菜，报废，毁损，房屋拆迁等因素造成的固定资产减值准备程序的正常价值，以减少处理延迟，帐面值之比物理值。另一方面，由于在不后在一个财务帐目的程序及时处理完成基础设施项目，竣工交付主观和客观因素，但也未能及时记录的估值暂时的，确认新的固定资产价值周期过长，资产管理和新的固定资产财政部门确认的时间不一致造成的。研究和基金管理不规范，结
46、题不结账按照学院和大学，学院和大学与有关部门的规定，金融系统，以达到规定的项目和会计的目的，需要一个独立的特别基金，应提交必须定期对资金使用，项目完成后应提交的资本开支的解决和书面报告的使用和接受验收，检查相关部门。目前，学院和大学都没有严格执行上述要求，导致在研究和基金管理混乱。正是由于这些问题，导致高校国有资产低效运作、浪费、流失等状况。高校财务管理工作的主要任务1、千方百计筹集资金国家对教育经费投入不足，成为束缚高校发展的“瓶颈口”的今天，要缓解这一矛盾，在国家拨款的基础上，以市场经济为导向，充分发挥学校优势，建立稳定增长的多渠道筹措教育经费的纵横机制。2、搞好预算的控制和管理，提高资金
47、使用效益要想确保学校预算的顺利实现，关键在于加强预算的日常管理。一方面是对经费开支大户进行重点管理；另一方面是加强预算执行情况的分析，提高资金使用效益。加大用钱单位的管理责任，并根据分析报告改进来年的预算安排，使预算更加科学和完善。3、做好财务分析，改进财务管理对学校一定时期内的财务状况进行系统分析、比较和评价，客观地总结学校财务管理的经验，揭示存在的问题，并及时采取有力的措施改进财务管理工作，提高财务管理水平。1控制环境建设。控制环境决定了组织的基调，设定了人们的控制意识。控制环境包括高校的道德价值观、高校员工的能力、领导哲学和风格、管理授权和责任、组织开发员工的方法等。2组织规划控制。组织
48、规划控制包括两个方面其一，不相容职务分离。主要是货币资金日常管理的职务分离、存货日常管理的职务分离、固定资产管理的职务分离、工程建设中的职务分离、校办产业管理的职务分离等。其二，组织机构的相互控制。具体要求是各组织机构的职责权限必须得到授权，并保证在授权范围内的职权不受外界干预；每类经济业务在运行中必须经过不同的部门并保证在有关部门之间进行相互检查；在每项经济业务的检查中，检查者应保持相对独立，以保证被检查出的问题得以解决。3授权批准控制。授权批准有常规授权和特别授权两种形式；常规授权是对办理一般经济业务时权利等级和批准条件的规定，通常在单位的内部控制中予以明确；特别授权是对特别经济业务处理的
49、权利等级和批准条件的规定。如当某项经济业务的数额超过某部门的批准权限时，只有经过特别授权批准才能处理。4财产物资控制。高校的财产物资分布在各个院系及部门，由各院系或部门对财产物资进行直接管理。由于高校的财产物资属于国有资产，对于资产的维护及管理的严格程度相对较松，高校制定的财产物资管理制度在使用、管理及后期处置这些环节的执行不严，或者缺乏制度。财产物资控制主要包括限制接近控制、定期清查控制和资产管理人员的责任制度三方面。5预算控制。高等院校的预算管理是高校财务部门的重点工作，财务部门一般都设置专门科室对学校的预算收入、支出进行测算，对预算支出进行分配、控制，对收入支出结构进行分析，以便为学校领导和各有关方面决策提供信息。内审部门对预算管理进行监督。6风险控制。高校风险管理控制就是及时对高校经营中可能发生的风险进行预测、识别，并采取措施使风险降低。目前多元化的资金来源、高校的竞争压力，给我国高校的经营带来了许多风险。因此，我国高校必须增强风险意识，加强风险管理。应借鉴国外高校的做法，设立专门的风险管理部门识别、评估并采取防范措施把风险降到最低。7业务活动过程控制。为配合高校教学科研活动，会发生筹资、投资、基建、采购、后勤、校办产业等多种经济活动。因此，应按照高校内部各种业务活动确定的程序、方法、操作规程和原则，建立各种管理制度与组织机构，并按照高校内部各个职能部门和人员的职责、
