财务制约与审计监督视角下的高校管理内控协同重点及策略分析

An analysis on Focuses and Strategies of Internal Control and Collaboration in Colleges and Universities—based on Financial Constraints and Audit Supervision

论文认为高校财务制约与审计监督的重点部位和关键点在于那些对高校的正常运转和建设发展影响大、事权和财权相对比较集中、预算资金比较多的部门和项目,对这些部门和项目实施有效的财务与审计全过程监督,能够强化高校管理内部控制,促进干部队伍的廉洁自律。在高校规模急剧扩张,经济业务十分繁杂的新形势下,可以通过积极开展教育培训、推行全过程跟踪审计、聘请常年审计与法律顾问、适时进行专项审计,加强财务与审计信息共享等途径,更好地发挥自身监督职能,防患于未然。

This paper argues that the key of finance and audit supervision of colleges and universities lies in the management of those departments and projects with comparatively bigger budgets, which decide or influence the normal operation, the construction and the development, and have relatively greater executive and financial power. Concerning those departments and projects, an overall finance and audit supervision should be applied, so as to a- chieve the effect of executive personnel＇ s self-discipline and preventing them from committing corruptive acts. As the paper points out, in the new situation of colleges and universities＇ expansion and busy business transactions, in order to have a better self-supervision and prevent anything unpleasant from happening, more methods could be applied, namely, clean management training and education, the practice of follow-up auditing, standing auditing and legal advisor, special audit when needed, the strengthening of financial and auditing information, and etc.