高校财务管理[文献翻译]VIP免费

原文：CollegeFinancialManagementInrecentyearsafewuniversitiesforfundspaidinsufficientattentiontosafetymanagement,financialmanagement,internalcontrolsystemisnotperfectorpoorlyenforced,leadingtoschoolproblemsinfinancialmanagementandrisk.ThisgivescriminalsCollegesandUniversitiescorruption,embezzlement,illegalappropriationofproperty,actstobringtheconvenience,forfraud,crimeandevenbringopportunity.CollegeFinancialManagementcrimeoccurredinthefieldofcorruptionisgenerallythepersonincharge,chieffinancialofficer,financialofficerorgeneraluseofloopholesinfinancialmanagement,corruption,misappropriationofuniversityfundsorembezzles.Mostoftheseproblemslaxinternalcontrolsandfinancialmanagement,supervisionhasadirectrelationshipisnotinplace.Designaninternalcontrolsystemisnotperfect,accounting,laxsupervisionsoundinternalcontrolsystemistoprotecttheintegrityofuniversityproperty,materialsafetyfoundation,collegefinancialmanagementsystemandmethodsafteryearsofdevelopment,butstillisveryperfect,inparticularin:(1)Thecontentsoftheinternalcontrolsystemfailure.Somecollegesanduniversitiesformanyoftheconstructionandsupervisionofinvestmentprojects,demonstrationanddecision-making,etc.havenotbeenestablishedinternalcontrolsystemtocarryouteffectivemonitoring,leadingtoforeigninvestmentdecision-makingmistakes,forcollegesanduniversitieshasresultedinunnecessarylosses.(2)Internalcontrolisnotwideenough.Somecollegesanduniversitiesonthefinancialfundsmorestringentinternalcontrols,emphasisoninternalcontroloverfinancialfunds,theexpenseofextra-budgetaryfundsoftheinternalcontrols;somecollegesanduniversitiestofinancethetwounitsintothescopeofinternalcontrol,orcontrolofstrict,ineffectiveoversight,resultingintheillegalfund-raising,highinterestratestosolicitdeposit,loansandotherillegalfundstotheoperationofthephenomenon.(3)Internalcontrolsystemexistsinnameonly.Althoughsomecollegesanduniversitiestobuildinternalcontrolsystem,butnotinpracticebestrictlyenforced.Twoimperfectbudgetmanagement,budgetimplementationisnotstrictlycollegefinancialmanagement,budgetmanagementisthecentrallink.Receiptsandpaymentsofthecostsofcollegesanduniversitiesshouldbedepartmentalbudgetstoimplement,butinpracticesomeofthecollegesanduniversitiesfortheeducationbudgetinadequateattention,oftenbecauseofbudgetpreparationtimeistooshortorinadequatetransparencyofthebudgetpreparationprocesscausesthebudgetdoesnotaccurateorcoverageisnotwideenoughandcannotbeobjectivelyandcomprehensivelyreflectthesituationofschoolsanduniversitiesandfinancialbalanceworkprioritiesanddirectionofdevelopment.Financialanalysisofweaknessesassociatedwiththedevelopmentofhighereducation,theestablishmentofasocialistmarketeconomyanddevelopment.Ofcollegesanduniversitiestospeeduptheprocessofintegrationintosociety,thecontentoftheincreasinglywiderangeofeconomicactivitiesincollegesanduniversities,financialriskisalsoconstantlyincreasing,financialanalysis;financialdecision-makinghasincreasinglybecomeanimportantfinancialmanagementofcollegesanduniversities.Although,universityfinancialaccountingsystemandharmonizationofaccountingdiameter,providingfinancialanalysisindicators,butindicatorsoffinancialanalysisdoesnotincludethecauseofpaceofdevelopment,economiceffectsandotheraspects.Financialanalysisindicatorsarenotperfect;thesametime.Foralongtime,neglectoffinancialanalysis,thelackofexperienceanalyzingdata,aseriousimp...