高校财务管理

1、原文：CollegeFinancialManagementInrecentyearsafewuniversitiesforfundspaidinsufficientattentiontosafetymanagement,financialmanagement,internalcontrolsystemisnotperfectorpoorlyenforced,leadingtoschoolproblemsinfinancialmanagementandrisk.ThisgivescriminalsCollegesandUniversitiescorruption,embezzlement,ill

2、egalappropriationofproperty,actstobringtheconvenience,forfraud,crimeandevenbringopportunity.CollegeFinancialManagementcrimeoccurredinthefieldofcorruptionisgenerallythepersonincharge,chieffinancialofficer,financialofficerorgeneraluseofloopholesinfinancialmanagement,corruption,misappropriationofuniver

3、sityfundsorembezzles.Mostoftheseproblemslaxinternalcontrolsandfinancialmanagement,supervisionhasadirectrelationshipisnotinplace.Designaninternalcontrolsystemisnotperfect,accounting,laxsupervisionsoundinternalcontrolsystemistoprotecttheintegrityofuniversityproperty,materialsafetyfoundation,collegefin

4、ancialmanagementsystemandmethodsafteryearsofdevelopment,butstillisveryperfect,inparticularin:(1)Thecontentsoftheinternalcontrolsystemfailure.Somecollegesanduniversitiesformanyoftheconstructionandsupervisionofinvestmentprojects,demonstrationanddecision-making,etc.havenotbeenestablishedinternalcontrol

5、systemtocarryouteffectivemonitoring,leadingtoforeigninvestmentdecision-makingmistakes,forcollegesanduniversitieshasresultedinunnecessarylosses.(2)Internalcontrolisnotwideenough.Somecollegesanduniversitiesonthefinancialfundsmorestringentinternalcontrols,emphasisoninternalcontroloverfinancialfunds,the

6、expenseofextra-budgetaryfundsoftheinternalcontrols;somecollegesanduniversitiestofinancethetwounitsintothescopeofinternalcontrol,orcontrolofstrict,ineffectiveoversight,resultingintheillegalfund-raising,highinterestratestosolicitdeposit,loansandotherillegalfundstotheoperationofthephenomenon.(3)Interna

7、lcontrolsystemexistsinnameonly.Althoughsomecollegesanduniversitiestobuildinternalcontrolsystem,butnotinpracticebestrictlyenforced.Twoimperfectbudgetmanagement,budgetimplementationisnotstrictlycollegefinancialmanagement,budgetmanagementisthecentrallink.Receiptsandpaymentsofthecostsofcollegesanduniver

8、sitiesshouldbedepartmentalbudgetstoimplement,butinpracticesomeofthecollegesanduniversitiesfortheeducationbudgetinadequateattention,oftenbecauseofbudgetpreparationtimeistooshortorinadequatetransparencyofthebudgetpreparationprocesscausesthebudgetdoesnotaccurateorcoverageisnotwideenoughandcannotbeobjec

9、tivelyandcomprehensivelyreflectthesituationofschoolsanduniversitiesandfinancialbalanceworkprioritiesanddirectionofdevelopment.Financialanalysisofweaknessesassociatedwiththedevelopmentofhighereducation,theestablishmentofasocialistmarketeconomyanddevelopment.Ofcollegesanduniversitiestospeeduptheproces

10、sofintegrationintosociety,thecontentoftheincreasinglywiderangeofeconomicactivitiesincollegesanduniversities,financialriskisalsoconstantlyincreasing,financialanalysis;financialdecision-makinghasincreasinglybecomeanimportantfinancialmanagementofcollegesanduniversities.Although,universityfinancialaccou

11、ntingsystemandharmonizationofaccountingdiameter,providingfinancialanalysisindicators,butindicatorsoffinancialanalysisdoesnotincludethecauseofpaceofdevelopment,economiceffectsandotheraspects.Financialanalysisindicatorsarenotperfect;thesametime.Foralongtime,neglectoffinancialanalysis,thelackofexperien

12、ceanalyzingdata,aseriousimpactonraisingtheleveloffinancialmanagementofcollegesanduniversities.Fourassetmanagementsystemisflawedandinaccuratevalueoftheassetsreflectedintheinstitutionsprevailingintheassetmanagementsystemimperfections.Reflectthephenomenonoffalsevalues.Ontheonehand,becausetheassetsdishd

13、eficient,scrap,damage,housingdemolitioncausedbyfactorssuchasthenormalvalueoffixedassetsforimpairmentprocedurestoreducedelayinprocessing,resultinginbookvalueisgreaterthanthephysicalvalue.Ontheotherhand,duetoanumberofsubjectiveandobjectivefactorsdeliveredafterthecompletionofinfrastructureprojectsnotco

14、mpletedinatimelyprocessingoffinancialaccountsoftheprocedures,butalsofailuretotimelyrecordedvaluationtemporary,confirmthevalueofnewfixedassetscycleistoolong,resultinginassetmanagementandfinancialdepartmentsofnewfixedassetstoconfirmtime-inconsistency.Researchandfundmanagementarenotstandardized,knottit

15、ledoesnotcheckoutfinancialsysteminaccordancewiththeprovisionsofcollegesanduniversities,collegesanduniversitieswiththerelevantdepartmentstoachievethespecifiedprojectandaccountingpurposesandrequireaseparatespecialfundshouldbesubmittedasrequiredonaregularbasistheuseoffunds,theprojectiscompletedshouldbe

16、submittedtothecapitalexpendituresettlementandtheuseofawrittenreportandaccepttherelevantdepartmentsoftheacceptance,inspection.Currently,collegesanduniversitiesarenotstrictlyenforcingtheaboverequirements,leadingtoconfusioninresearchandfundmanagement.Becauseoftheseproblems,leadingtoinefficientstate-own

17、edassetsoperationofcollegesanduniversities,waste,lossandotherconditions.Themainuniversityfinancialmanagementtasks:DoeverythingpossibletoraisefundsStateeducationfundingshortage,thedevelopmentofacollegeboundbottleneckmouthtoday,toalleviatethiscontradiction,thebasisofnationalfunding,market-orientedecon

18、omy,givefullplaytoadvantagesoftheschool,theestablishmentofthesteadygrowthofmulti-channelfinancingaspectofeducationfundingmechanism.Improvebudgetcontrolandmanagement,improvefunduseefficiencyToensurethesmoothrealizationoftheschoolbudget,thekeyistostrengthenthedailymanagementofthebudget.Ontheonehandisa

19、largeexpenditureoffundstofocusonmanagement;theotherhand,theanalysisofbudgetimplementationtostrengthenandimprovecapitalefficiency.Increasingmanagementresponsibilitywiththemoneyunit,andaccordingtoanalysistoimprovethebudgetaryarrangementsforthecomingyear,thebudgetmorescientificandperfect.Doingthefinanc

20、ialanalysis,toimprovefinancialmanagementPeriodoftimeonthefinancialsituationoftheschoolsystemanalysis,comparisonandevaluation,financialmanagementobjectivelysummarizetheexperienceoftheschool,revealingtheproblemsandtotaketimelyandeffectivemeasurestoimprovefinancialmanagement,improvefinancialmanagement.

21、Controlenvironment.Controlenvironmentdeterminesthetoneoftheorganization,setthecontrolofpeoplesconsciousness.Controlenvironmentinclude:institutionsofhigherlearningmoralvalues,thecapacityofuniversitystaff,leadershipphilosophyandstyleofmanagementauthorityandresponsibility,organizationaldevelopmentstaff

22、methods.Organizationplanningandcontrol.Organizationofplanningcontrolconsistsoftwoaspects:First,separationofincompatibleduties.Thedailymanagementofmonetaryfundsismainlyfunctionsofseparation,separationofdutiesofdailymanagementofinventory,fixedassetsmanagement,segregationofduties,andconstructionofthese

23、gregationofduties,school-runindustry,andthemanagementofsegregationofdutiesandsoon.Second,themutualcontroloforganizations.Specificrequirementsare:theorganizationsfunctionsandpowersmustbeauthorizedandtoensurethatthetermsofreferencewithinthescopeofauthorizationfromanyoutsideinterference;eachtypeofbusin

24、essoperationsmustbeintheoperationofdifferentdepartmentsandtoensuremutualchecksbetweentherelevantdepartments;economicoperationsofeachexamination,examinersshouldremainrelativelyindependent,toensurethatcheckedouttosolveproblems.Theauthoritytoauthorizethecontrol.Authorizedtoapproveageneralauthorityandsp

25、ecificallyauthorizedintwoforms;generalmandateistohandletherightsofgeneraleconomicbusinessconditionsoftheclassandapproval,usuallyinunitsofinternalcontroltobeclearlydefined;specialauthorizationistherightofspecialeconomicbusinessprocesslevelandapprovalconditions.Forexample,whenaparticulartransactionexc

26、eedsacertainlevelofapprovalauthority,onlyspeciallyauthorizedtogiveapprovaltobeprocessed.Propertyofmaterialcontrol.Collegesanduniversitiesofpropertyandmaterialsdistributedinvariousfacultiesanddepartments,byfacultyordepartmentofthedirectmanagementofpropertyandmaterials.Ascollegesanduniversitiesarestat

27、e-ownedassets,propertyandmaterialsforthesafeguardingofassetsandmanagementrigorrelativelyloose,collegesanduniversitiestodevelopthepropertyandmaterialsmanagementsysteminuse,managementanddisposaloftheseaspectsoftheimplementationofthepost-lax,ortheabsenceofasystem.Controlofpropertyandmaterialsmainlyincl

28、uderestrictionofaccesscontrol,periodicinventorycontrolandassetmanagementresponsibilitysysteminthreeareas.Budgetarycontrol.Institutionsofhighereducationbudgetmanagementisthefocusoftheworkofuniversityfinancialsector,financialsectorgenerallyhavededicatedsectionsoftheschoolsbudgetincomeandexpendituresis

29、estimatedthattheallocationofbudgetexpenditures,control,analysisofthestructureofincomeandexpenditureinordertoschoolleadershipandallpartiesconcerneddecision-makinginformation.Internalauditdepartmentbudgetmanagementoversight.Riskcontrol.Universityriskmanagementcontrolisoperatinginatimelymannertocollege

30、sanduniversitiestopredicttherisksthatmayoccuridentifyandtakemeasurestoreducetherisk.Atpresentawiderangeoffundingsources.Therefore,ourcollegesanduniversitiesmustenhanceriskawareness,strengthenriskmanagement.Shouldlearnfromforeignuniversitiesbysettingupadedicatedriskmanagementdepartmenttoidentify,asse

31、ssandtakepreventivemeasurestominimizetherisk.Theprocesscontroloperationalactivities.Totieinwithuniversityteachingandresearchactivitiesthatwilloccurfinancing,investment,infrastructure,procurement,logistics,industrialandotherschool-sponsoredeconomicactivities.Shouldthereforebeinaccordancewiththevariou

32、sbusinessactivitieswithincollegesanduniversitiesestablishedprocedures,methods,operatingproceduresandprinciples,theestablishmentofvariousmanagementsystemsandorganizationalstructure,andinaccordancewiththevariousfunctionaldepartmentswithincollegesanduniversitiesandpersonnelresponsibilities,authority,sc

33、opeofwork,tasksandrequirementstheestablishmentofatop-downpostliabilityregime.Systemfordocumentcontrol.Documentcontrolsystemisdefinedasbusinessprocessestotherequirementsofuniversitymanagement,therelevantconsiderations,aswellasprocessesandsoon,formingawrittendocument,rulesandregulations,suchascolleges

34、anduniversitiesinvariousmanagementrulesandregulations,flowcharts,etc.,thenextissueatalllevelspersonnel,associatedpersonnelinaccordancewiththeimplementationofexplicit,sothattherearewelldocumented,evidence-based.Supervisionandevaluationmechanisms.Supervisionandevaluationofcollegesanduniversitiesarediv

35、idedintotwokindsofexternaloversightandinternaloversight:thecompetentauthoritiesofcollegesanduniversitiestoconductexternalmonitoring,mainlyintheformofexternalauditandfinancialstatements;collegesanduniversitieswithintheinternalsupervisionandevaluation,intheformofinternalaudit,disciplineinspectionandsu

36、pervisiondepartmentsupervision.Disciplineinspectionandsupervisiondepartmentsshouldbelocatedincollegesanduniversitiesinchargeofinternaloversightservicesshouldbepartofexternaloversight,asitsstaffattachedtotheuniversities,theindependenceofpoor,sohere,asaninternaloversightbody.Qualitycontroloffinancials

37、taff.Assomeofthenewuniversitycollegeinparticularthelackofmanagementexperience,financialofficers,coupledwithlowerqualityfinancialofficers,financialrulesandregulationsarenotsound,internalaccountingcontrolsystemisdifficulttobemosteffective.Morethansomeofitsprovisionsremaininthefileorwords,evenifaproble

38、misalwaysmajorissuestominorones,theinternalcontrolsystemexistsinnameonly.Topreventfinancialproblemsshouldbethelastbarrieroffinancialsupervision,financialoversightfunctionsofthegeneralauditbythehigherauthoritiesortheprosecutionservicetoperform.Someuniversitiesandhigherauthoritiesneglectedtosubordinat

39、etheauditandsupervisiondepartmentsinspectandsupervisethefinancialsector,especiallysomeofthehigherauthoritiesofprivateuniversitieswithoutsupervision,resultinginfinancialsupervisionofindividualcollegesanduniversitiesamereformality.Currently,theuniversityfinancialmanagementreformunderway,therefore,unde

40、rstandsthecollegefinancialanalysisoftheimportanceofstrengtheningfinancialmanagementandguardagainstfinancialrisks,theRealizationofsustainedandhealthydevelopmentisofgreatpracticalsignificance.Inshort,themarketeconomyconditions,thecollegesanduniversitiesinordertobettersurvivalanddevelopmenttoachievesoc

41、ialandeconomicwin-wingoal,wemustensurethattheoverallobjectiveofimprovingthequalityofteachingfinancialmanagementmodelundertheconstantinnovation,andstrivetoimprovethefinancialmanagementlevel,sothatfinancialmanagementinthesystemmoreintoheat,amechanismmoreeffective,sothatcollegesanduniversitiestobecomea

42、rationalallocationofresources,resource-savingandunderutilized,efficiency-basedcollegesanduniversities.Source:LouisC,2001.CollegeFinancialManagement.DrydenPress,pp.709-737.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

43、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

44、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

45、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

46、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

47、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。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。组织规划控制。组织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