高校基建工程财务管理监督控制机制优化问题探析

Optimization of the Financial Management and Supervision in the Infrastructural Construction of Universities

近年来,伴随着高校的扩招规模增大,各高校进行了大规模的基本建设。针对当前高校基本建设财务管理及财务监督工作中存在的主要问题,从建设项目前期工作、建设项目实施、建设项目竣工三个环节入手,对优化财务管理和监督控制机制进行论述,提出与基建、审计、资产、行政管理配合,形成不同时期、不同方位的监督控制网络,从而加强财务管理和监督。进而真正有效控制资金的运用,使其发挥最大的经济效用。

In recent years, along with the University Enrollment Expansion, the universities have been carting out a largescale infrastructural construction. Considering the current prevalent problems existing in financial capital management and financial supervision of the infrastructural construction of university , this article first debates on the optimization of financial management and supervision from the three different stages of pre- constructional, on- going, and the pest - constructional periods and then it puts forward a new approach to coordinate the infrastructural construction with the auditing, capital and administrative management, expecting to ensure the supervisory control network from all perspectives and thus to enhance the financial management and supervision. Only in this way can truly effective control be achieved which will then guarentee the effectiveness of the economic value of the fund.