推进高校二级学院财务审计监督问题研究

Research on Promoting the Supervision of Financial Audit in Secondary Colleges of Universities

高校二级学院财务审计监督效果不佳,会影响二级学院内部治理乃至高校治理体系的稳健性,进而导致无法很好地满足高校推进廉政文化、促进高质量发展的需要。文章从管理、制度、系统、文化四个层面梳理了高校二级学院财务审计监督工作的问题,借鉴国内部分高校财务审计监督工作的有效经验,提出加强高校重视二级学院财务审计监督工作、完善财务管理制度等建议,对各高校二级学院提供一定借鉴。

The effect of financial audit supervision in secondary colleges is not good,which affects the internal governance of secondary colleges and even the robustness of the university governance system.Therefore,it can not meet the needs of promoting clean government culture and high-quality development.This paper combs the problems of financial audit supervision in secondary colleges of universities from four aspects,such as management,institution,system and culture,and draws lessons from the effective experience of financial audit supervision in some domestic universities.Based on this,some suggestions are put forward,such as strengthening the financial audit supervision of secondary colleges,perfecting the financial management system and so on,so as to provide some references for secondary colleges of universities.