高校二级财务单位代管款项资金的管理

On Managing Fund On-Behalf of Sub-Financial Department in Institutions of Higher Education

高校二级财务核算单位代管款项核算中存在内部审核制度不严格、支出不合理等问题,为了有效管理高校二级财务单位代管款项资金,应该进一步完善会计核算内部控制制度,实行统收统支,严格执行“一支笔”审核的制度,提高会计人员的综合素质,保证会计核算资料的真实性。

Presently, problems as to the internal auditing system not being rigorous and theunreasonable expenditures exist in the auditing of fund on-behalf of sub-financial department in institutions of higher education. To manage efficiently, we should improve the internal controlling system of accounting, and unify receipts and expenditures, implementing ＂onepen＂ auditing system. Plus, the competences of accountants should be enhanced and the authenticity of accounting data should be ensured.