摘要
高校资金管理是高校财务管理的基础和重点。为了进一步提升高校财务人员会计核算工作能力,保证高校资金安全和正常运转,通过全面分析和总结高校资金管理存在的问题,发现资金管理的制度机制规范不足、资金管理的风险控制弱化严重和资金管理的业务规范执行不力等问题,亟须进一步优化高校资金管理的制度环境,加强高校资金管理的风险控制和提升高校资金管理的业务规范。
Funds management is the basis and emphasis of financial management in colleges and universities.In order to further improve the accounting ability of financial personnel in colleges and universities and ensure the safe and normal operation of funds in colleges and universities,this paper comprehensively analyzes and summarizes the problems existing in the fund management in colleges and universities,and points out that the mechanism of fund management are not standardized enough,the risk control of fund management is weakened seriously,and the implementation of business norms of fund management is not effective,so there is an urgent need to optimize the institutional environment of funds management,strengthen the risk control of funds management and improve the service specification of funds management in colleges more.
作者
贾博
JIA Bo(China Conservatory of Music,Beijing 100101,China)
出处
《北京工业职业技术学院学报》
2021年第4期91-95,共5页
Journal of Beijing Polytechnic College
关键词
高校
资金管理
问题
建议
colleges and universities
funds management
problems
suggestions