高校统一收费系统建设及管理研究

Research on Construction and Management of Unified Tuition Collection System in Colleges and Universities

随着高校发展,收费项目逐渐增多,管理难度加大,管理人员投入越来越多。传统现金、银行代扣等收取方式已经不能满足新时期财务管理要求。《行政事业单位内部控制规范(试行)》发布以来,各高校纷纷建立内控制度,收费管理成为内控管理的重点之一。文章立足内控制度,提出建设高校统一收费系统,对统一收费系统的关键点、建设内容进行深入分析。

More and more financial managers are required with the charging items and management difficulties gradually increased during the development of colleges and universities. Collection methods of traditional cash and bank withholding can not meet the requirements of financial management in the new era. Universities have set up internal control system since the announcement of the internal control standards for administrative institutions （Trial implementation ）, and charging management has become one of the key points of internal control management. Universities are required to set up a unified charging system and strengthen tuition collection management along with the internal control standards. This paper discusses how colleges and universities construct a unified tuition collection system based on the internal control system.