摘要
纵观历次高校财务犯罪案件,大多由两方面因素所造成,一个是制度的缺陷,另一个则是财务人员犯罪.本文通过全面分析高校财务管理工作中存在的主要问题,以及对高校财务人员职务犯罪主要问题原因的剖析,进而探索预防高校财务管理问题的方法和途径.
In view of the financial crimes of universities and colleges, all are caused by the two factors. One is the system defect, and the other one is the crime of the financial staff. By thoroughly analyzing the main problems existing in the financial management of universities, and the main reason for the crime of the financial staff, the methods and measures to prevent the problem of financial management in universities were explored in the paper.
出处
《重庆文理学院学报(自然科学版)》
2012年第3期107-109,共3页
Journal of Chongqing University of Arts and Sciences
基金
重庆市教委科学技术研究项目(KJ111222)
重庆市教委人文社科委托项目(11skp02)
关键词
高校财务
财务人员
财务管理问题
financial affaires of universities
financial staff
financial management problems