高校财务管理文献翻译

1、原文：College Financial Management In recent years a few universities for funds paid insufficient attention to safety management, financial management, internal control system is not perfect or poorly enforced, leading to school problems in financial management and risk. This gives criminals Colleges a

2、nd Universities corruption, embezzlement, illegal appropriation of property, acts to bring the convenience, for fraud, crime and even bring opportunity. College Financial Management crime occurred in the field of corruption is generally the person in charge, chief financial officer, financial office

3、r or general use of loopholes in financial management, corruption, misappropriation of university funds or embezzles. Most of these problems lax internal controls and financial management, supervision has a direct relationship is not in place.Design an innternaal conntrol systeem is not pperfecct, a

4、cccountting, lax ssupervvisionn sounnd intternall conttrol ssystemm is tto prootect the iintegrrity oof uniiversiity prropertty, maateriaal saffety ffoundaation, colllege ffinanccial mmanageement systeem andd methhods aafter yearss of ddeveloopmentt, butt stilll is very perfeect, iin parrticullar in

5、n: (1) The coontentts of the iinternnal coontroll systtem faailuree. Somme colllegess and univeersitiies foor manny of the cconstrructioon andd supeervisiion off inveestmennt proojectss, demmonstrrationn and decission-mmakingg, etcc. havve nott beenn estaablishhed innternaal conntrol systeem to carr

6、yy out effecctive monittoringg, leaading to fooreignn inveestmennt deccisionn-makiing miistakees, foor colllegess and univeersitiies haas ressultedd in uunneceessaryy lossses. (2) Innternaal conntrol is noot widde enoough. Some colleeges aand unniverssitiess on tthe fiinanciial fuunds mmore sstringg

7、ent iinternnal coontrolls, emmphasiis on interrnal ccontrool oveer finnanciaal funnds, tthe exxpensee of eextra-budgeetary fundss of tthe innternaal conntrolss; somme colllegess and univeersitiies too finaance tthe twwo uniits innto thhe scoope off inteernal contrrol, oor conntrol of sttrict, inefff

8、ectiive ovversigght, rresultting iin thee illeegal ffund-rraisinng, hiigh innteresst rattes too soliicit ddeposiit, looans aand otther iillegaal funnds too the operaation of thhe pheenomennon. (3) Innternaal conntrol systeem exiists iin namme onlly. Allthouggh somme colllegess and univeersitiies too

9、 builld intternall conttrol ssystemm, butt not in prracticce be stricctly eenforcced. Twwo impperfecct buddget mmanageement, budgget immplemeentatiion iss not stricctly ccollegge finnanciaal mannagemeent, bbudgett manaagemennt is the ccentraal linnk. Reeceiptts andd paymments of thhe cossts off coll

10、leges and uuniverrsitiees shoould bbe deppartmeental budgeets too impllementt, butt in ppractiice soome off the colleeges aand unniverssitiess for the eeducattion bbudgett inaddequatte atttentioon, offten bbecausse of budgeet preeparattion ttime iis tooo shorrt or inadeequatee trannspareency oof the

11、e budgget prreparaation proceess caauses the bbudgett doess not accurrate oor covveragee is nnot wiide ennough and ccan noot be objecctivelly andd compprehennsivelly refflect the ssituattion oof schhools and uuniverrsitiees andd finaanciall balaance wwork pprioriities and ddirecttion oof devvelopmme

12、nt. Finanncial analyysis oof weaaknessses asssociaated wwith tthe deeveloppment of hiigher educaation, the estabblishmment oof a ssociallist mmarkett econnomy aand deeveloppment. Of ccollegges annd uniiversiities to sppeed uup thee proccess oof inttegrattion iinto ssocietty, thhe conntent of thhe in

13、ccreasiingly wide rangee of eeconommic acctivitties iin colllegess and univeersitiies, ffinanccial rrisk iis alsso connstanttly inncreassing, finanncial analyysis; finanncial decission-mmakingg has increeasinggly beecome an immportaant fiinanciial maanagemment oof colllegess and univeersitiies. AAlt

14、houugh, uuniverrsity finanncial accouuntingg systtem annd harrmonizzationn of aaccounnting diameeter, proviiding finanncial analyysis iindicaators, but indiccatorss of ffinanccial aanalyssis dooes noot incclude the ccause of paace off deveelopmeent, eeconommic efffectss and otherr aspeects. Finannci

15、al analyysis iindicaators are nnot peerfectt; thee samee timee. Forr a loong tiime, nneglecct of finanncial analyysis, the llack oof expperiennce annalyziing daata, aa seriious iimpactt on rraisinng thee leveel of finanncial managgementt of ccollegges annd uniiversiities. Fourr asseet mannagemeent s

16、yystem is fllawed and iinaccuurate valuee of tthe asssets refleected in thhe insstituttions prevaailingg in tthe assset mmanageement systeem impperfecctionss. Refflect the pphenommenon of faalse vvaluess. On the oone haand, bbecausse thee asseets dish ddeficiient, scrapp, dammage, housiing deemolitt

17、ion ccausedd by ffactorrs succh as the nnormall valuue of fixedd asseets foor imppairmeent prroceduures tto redduce ddelay in prrocesssing, resullting in boook vaalue iis greeater than the pphysiccal vaalue. On thhe othher haand, ddue too a nuumber of suubjecttive aand obbjectiive faactorss deliiver

18、edd afteer thee comppletioon of infraastruccture projeects nnot coompletted inn a tiimely proceessingg of ffinanccial aaccounnts off the proceeduress, butt alsoo faillure tto timmely rrecordded vaaluatiion teemporaary, cconfirrm thee valuue of new ffixed assetts cyccle iss too long, resuultingg in a

19、asset managgementt and finanncial deparrtmentts of new ffixed assetts to confiirm tiime-innconsiistenccy.Researcch andd fundd manaagemennt aree not standdardizzed, kknot ttitle does not ccheckoout fiinanciial syystem in acccordaance wwith tthe prrovisiions oof colllegess and univeersitiies, ccollegg

20、es annd uniiversiities with the rrelevaant deepartmments to acchievee the speciified projeect annd acccountiing puurposees andd requuire aa sepaarate speciial fuund shhould be suubmittted ass requuired on a regullar baasis tthe usse of fundss, thee projject iis commpleteed shoould bbe subbmitteed to

21、 the ccapitaal exppenditture ssettleement and tthe usse of a wriitten reporrt andd acceept thhe rellevantt depaartmennts off the accepptancee, insspectiion. CCurrenntly, colleeges aand unniverssitiess are not sstricttly ennforciing thhe aboove reequireementss, leaading to coonfusiion inn reseearch a

22、nd ffund mmanageement. Becauuse off thesse prooblemss, leaading to innefficcient statee-owneed asssets ooperattion oof colllegess and univeersitiies, wwaste, losss and otherr condditionns. Thee mainn univversitty finnanciaal mannagemeent taasks: 1. Do eeverytthing possiible tto raiise fuunds Sttate

23、eeducattion ffundinng shoortagee, thee deveelopmeent off a coollegee bounnd boottlenneck mmouth todaay, too alleeviatee thiss conttradicction, the basiss of nnationnal fuundingg, marrket-oorientted ecconomyy, givve fulll plaay to advanntagess of tthe scchool, the estabblishmment oof thee steaady grr

24、owth of muulti-cchanneel finnancinng asppect oof eduucatioon funnding mechaanism. 2. Immprovee budgget coontroll and managgementt, impprove fund use eefficiiency Too ensuure thhe smoooth rrealizzationn of tthe scchool budgeet, thhe keyy is tto strrengthhen thhe daiily maanagemment oof thee budgget.

25、OOn thee one hand is a largee expeendituure off fundds to focuss on mmanageement; the otherr handd, thee anallysis of buudget impleementaation to sttrengtthen aand immprovee capiital eefficiiency. Incrreasinng mannagemeent reesponssibiliity wiith thhe monney unnit, aand acccordiing too anallysis to

26、immprovee the budgeetary arranngemennts foor thee comiing yeear, tthe buudget more scienntificc and perfeect. 3. Doinng thee finaanciall anallysis, to iimprovve finnanciaal mannagemeent Perriod oof timme on the ffinanccial ssituattion oof thee schoool syystem analyysis, compaarisonn and evaluuationn

27、, finnanciaal mannagemeent obbjectiively summaarize the eexperiience of thhe schhool, reveaaling the pprobleems annd to take timelly andd effeectivee meassures to immprovee finaanciall manaagemennt, immprovee finaanciall manaagemennt. (1) Conttrol eenviroonmentt. Conttrol eenviroonmentt deteerminees

28、 thee tonee of tthe orrganizzationn, sett the contrrol off peopples conscciousnness. Contrrol ennvironnment incluude: iinstittutionns of higheer leaarningg moraal vallues, the ccapaciity off univversitty staaff, lleaderrship philoosophyy and stylee of mmanageement authoority and rresponnsibillity, o

29、rgannizatiional devellopmennt staaff meethodss. (2) Organnizatiion pllanninng andd conttrol. Orrganizzationn of pplanniing coontroll conssists of twwo asppects: Firsst, seeparattion oof inccompattible dutiees. Thhe daiily maanagemment oof monnetaryy fundds is maiinly ffunctiions oof sepparatiion, ss

30、eparaation of duuties of daaily mmanageement of innventoory, ffixed assetts mannagemeent, ssegreggationn of ddutiess, andd consstructtion oof thee segrregatiion off dutiies, sschooll-run indusstry, and tthe maanagemment oof seggregattion oof dutties aand soo on. Seconnd, thhe muttual ccontrool of or

31、gannizatiions. Speciific rrequirrementts aree: thee orgaanizattionss funcctionss and powerrs musst be authoorizedd and to ennsure that the tterms of reeferennce wiithin the sscope of auuthoriizatioon froom anyy outsside iinterfferencce; eaach tyype off busiiness operaationss mustt be iin thee operra

32、tionn of ddifferrent ddeparttmentss and to ennsure mutuaal cheecks bbetweeen thee releevant deparrtmentts; ecconomiic opeeratioons off eachh examminatiion, eexaminners sshouldd remaain reelativvely iindepeendentt, to ensurre thaat cheecked out tto sollve prroblemms. (3) Thhe autthoritty to authooriz

33、e the ccontrool. Authoriized tto appprove a genneral authoority and sspecifficallly autthorizzed inn two formss; genneral mandaate iss to hhandlee the rightts of generral ecconomiic bussinesss condditionns of the cclass and aapprovval, uusuallly in unitss of iinternnal coontroll to bbe cleearly defi

34、nned; sspeciaal autthorizzationn is tthe riight oof speecial econoomic bbusineess prrocesss leveel andd apprroval condiitionss. Forr exammple, when a parrticullar trransacction exceeeds a certaain leevel oof appprovall authhorityy, onlly speeciallly autthorizzed too givee apprroval to bee proccessed

35、d. (44) Proopertyy of mmateriial coontroll. Collleges and uuniverrsitiees of propeerty aand maateriaals diistribbuted in vaariouss facuultiess and deparrtmentts, byy facuulty oor deppartmeent off the direcct mannagemeent off propperty and mmateriials. As coollegees andd univversitties aare sttate-oo

36、wned assetts, prropertty andd mateerialss for the ssafeguuardinng of assetts andd manaagemennt riggor reelativvely lloose, collleges and uuniverrsitiees to devellop thhe proopertyy and materrials managgementt systtem inn use, manaagemennt andd dispposal of thhese aaspectts of the iimplemmentattion o

37、of thee postt-lax, or tthe abbsencee of aa systtem. CControol of propeerty aand maateriaals maainly incluude reestricction of acccess contrrol, pperioddic innventoory coontroll and assett manaagemennt ressponsiibilitty sysstem iin thrree arreas.(5) Buddgetarry conntrol. Insttitutiions oof higgher ee

38、ducattion bbudgett manaagemennt is the ffocus of thhe worrk of univeersityy finaanciall secttor, ffinanccial ssectorr geneerallyy havee dediicatedd secttions of thhe schhoolss budgget inncome and eexpendditurees is estimmated that the aallocaation of buudget expennditurres, ccontrool, annalysiis of

39、the sstructture oof inccome aand exxpendiiture in orrder tto schhool lleaderrship and aall paartiess conccernedd deciision-makinng infformattion. Interrnal aaudit deparrtmentt budgget maanagemment ooversiight. (66) Rissk conntrol. Univeersityy riskk manaagemennt conntrol is opperatiing inn a tiimely

40、 manneer to colleeges aand unniverssitiess to ppredicct thee riskks thaat mayy occuur ideentifyy and take measuures tto redduce tthe riisk. AAt preesent a widde rannge off fundding ssourcees. Thherefoore, oour coollegees andd univversitties mmust eenhancce rissk awaarenesss, sttrengtthen rrisk mmana

41、geement. Shouuld leearn ffrom fforeiggn uniiversiities by seettingg up aa dediicatedd riskk manaagemennt deppartmeent too idenntify, asseess annd takke preeventiive meeasurees to minimmize tthe riisk. (77) Thee proccess ccontrool opeeratioonal aactiviities. To tiie in with univeersityy teacching and

42、 rresearrch acctivitties tthat wwill ooccur finanncing, inveestmennt, innfrasttructuure, pprocurrementt, loggisticcs, inndustrrial aand otther sschooll-sponnsoredd econnomic activvitiess. Shoould tthereffore bbe in accorrdancee withh the varioous buusinesss acttivitiies wiithin colleeges aand unnive

43、rssitiess estaablishhed prroceduures, methoods, ooperatting pproceddures and pprinciiples, the estabblishmment oof varrious managgementt systtems aand orrganizzationnal sttructuure, aand inn accoordancce witth thee variious ffunctiional deparrtmentts witthin ccollegges annd uniiversiities and pperso

44、nnnel rresponnsibillitiess, autthoritty, sccope oof worrk, taasks aand reequireementss the estabblishmment oof a ttop-doown poost liiabiliity reegime. (8) Systemm for documment ccontrool. Doccumentt conttrol ssystemm is ddefineed as businness pprocessses tto thee requuiremeents oof uniiversiity maan

45、agemment, the relevvant cconsidderatiions, as wwell aas proocessees andd so oon, foormingg a wrrittenn docuument, rulees andd reguulatioons, suchh as ccollegges annd uniiversiities in vaariouss manaagemennt rulles annd reggulatiions, flowcchartss, etcc., thhe nexxt isssue att all levells perrsonneel

46、, asssociaated ppersonnnel iin acccordannce wiith thhe impplemenntatioon of expliicit, so thhat tthere are wwell ddocumeented, eviddence-basedd. (9) Superrvisioon andd evalluatioon mecchanissms. Suuperviision and eevaluaation of coollegees andd univversitties aare diividedd intoo two kindss of eexte

47、rnnal ovversigght annd intternall overrsightt: thee comppetentt authhoritiies off collleges and uuniverrsitiees to conduuct exxternaal monnitoriing, mmainlyy in tthe foorm off exteernal auditt and finanncial stateementss; colllegess and univeersitiies wiithin the iinternnal suuperviision and eevalua

48、ation, in tthe foorm off inteernal auditt, disscipliine innspecttion aand suuperviision deparrtmentt supeervisiion. DDiscippline inspeectionn and superrvisioon deppartmeents sshouldd be llocateed in colleeges aand unniverssitiess in cchargee of iinternnal ovversigght seervicees shoould bbe parrt of

49、exterrnal ooversiight, as itts staaff atttacheed to the uuniverrsitiees, thhe inddependdence of pooor, sso herre, ass an iinternnal ovversigght boody.(10) Quualityy conttrol oof finnanciaal staaff. As somee of tthe neew uniiversiity coollegee in pparticcular the llack oof mannagemeent exxperieence,

50、finanncial officcers, couplled wiith loower qqualitty finnanciaal offficerss, finnanciaal rulles annd reggulatiions aare noot souund, iinternnal acccountting ccontrool sysstem iis diffficullt to be moost efffectiive. MMore tthan ssome oof itss provvisionns remmain iin thee filee or wwords, evenn if

51、aa probblem iis alwways mmajor issuees to minorr oness, thee inteernal contrrol syystem existts in name only. To pprevennt finnanciaal prooblemss shouuld bee the last barriier off finaanciall supeervisiion, ffinanccial ooversiight ffunctiions oof thee geneeral aaudit by thhe higgher aauthorritiess o

52、r tthe prrosecuution serviice too perfform. Some univeersitiies annd higgher aauthorritiess negllectedd to ssuborddinatee the auditt and superrvisioon deppartmeents iinspecct andd supeervisee the finanncial sectoor, esspeciaally ssome oof thee highher auuthoriities of prrivatee univversitties wwitho

53、uut suppervission, resullting in fiinanciial suuperviision of inndividdual ccollegges annd uniiversiities a merre forrmalitty. Curreently, the univeersityy finaanciall manaagemennt refform uunder way, thereefore, undeerstannds thhe colllege finanncial analyysis oof thee impoortancce of strenngthenni

54、ng ffinanccial mmanageement and gguard againnst fiinanciial riisks, the RRealizzationn of ssustaiined aand heealthyy deveelopmeent iss of ggreat practtical signiificannce.In shorrt, thhe marrket eeconommy connditioons, tthe coollegees andd univversitties iin ordder too bettter suurvivaal andd deveel

55、opmeent too achiieve ssociall and econoomic wwin-wiin goaal, wee mustt ensuure thhat thhe oveerall objecctive of immproviing thhe quaality of teeachinng finnanciaal mannagemeent moodel uunder the cconstaant innnovattion, and sstrivee to iimprovve thee finaanciall manaagemennt levvel, sso thaat finna

56、nciaal mannagemeent inn the systeem morre intto heaat, a mechaanism more effecctive, so tthat ccollegges annd uniiversiities to beecome a rattionall alloocatioon of resouurces, resoource-savinng andd undeerutillized, effiicienccy-bassed coollegees andd univversitties.Source: Louiss C,20001.“Colleege

57、 Fiinanciial Maanagemment”.Drydeen Presss,pp.709-7737. 译文：高校财务管理近年来少数高校校对资金安全全管理工作重重视不够，财财务管理内控控制度不健全全或执行不力力，致使学校校在资金管理理方面出现问问题和隐患。这这给高校内部部不法分子贪贪污、挪用公公款、非法侵侵占财产的行行为带来了便便利，为舞弊弊行为、甚至至犯罪带来可可乘之机。高高校财务管理理领域发生的的贪污犯罪案案件一般为单单位负责人、财财务负责人、或或一般财务人人员利用财务务管理的漏洞洞，贪污、挪挪用甚至私分分高校资金。这这些问题的出出现大多与财财务管理内部部控制不严、监监督不到位有有着

58、直接的关关系。设计内部控制制制度不健全，会会计核算，监监督不力的完完善的内部控控制制度是保保护经过多年年的发展，大大学的财产，物物资的安全基基础，高校财财务管理制度度和方法的完完整性，但仍仍然是很完善善，特别是在在：(1)内内部控制制度度内容不全。有有些高校对于于许多的建设设和 HYPERLINK /web/licai/ 投资项目的监监督、论证和和决策等方面面并未建立内内部控制制度度来进行有效效的监控，导导致对外投资资决策发生失失误，为高校校造成了不必必要的损失。(2)内部控控制范围不够够广泛。有些些高校对财政政性资金的内内部控制较为为严格，强调调对财政性资资金的内部控控制，而忽视视了对预算外

59、外资金的内部部控制；有些些高校来将二二级单位财务务纳入内部控控制的范围，或或控制不严、监监督不力，致致使出现非法法集资、高息息揽存、发放放贷款等违规规资金运作现现象。(3)内部控制制制度形同虚设设。有些高校校虽建有内部部控制制度，但但没有在实践践中严格执行行。 两个不完美的预预算管理，预预算执行不严严格高校财务务管理，预算算管理是中心心环节。收益益及高校应支支付的费用实实行部门预算算，但在实践践中对高校教教育经费的不不足，注意力力往往是因为为编制预算时时，一些太短短或不足，预预算编制过程程的透明度导导致预算不准准确或覆盖不不够广泛，不不能客观，全全面地反映了了学校，大学学和财政平衡衡工作重点和

60、和发展方向的的情况。财务务分析与高等等教育，社会会主义市场经经济的建立和和发展有关的的弱点发展。高高校要加快融融入社会的一一体化进程，在在高校经济活活动的内容日日益广泛，金金融风险也不不断加大，财财务分析，财财务决策已日日益成为一个个重要的财务务管理学院和和大学。尽管管高校财务会会计制度和会会计口径的统统一，提供财务分分析指标，但财务分析析指标不包括括发展，经济济效果和其他他方面的步伐伐的原因。财财务分析指标标不健全，同同一时间。长长期以来，忽忽视财务分析析，缺乏经验验数据分析，对对提高高校财财务管理水平平的严重影响响。四家资产产管理制度不不完善，不准准确的资产价价值在资产管管理制度不完完善现