高校优化财会监督探析

Analysis on Optimizing Financial and Accounting Supervision in Universities

随着《关于进一步加强财会监督工作的意见》文件的出台,高校作为人才培养主阵地和科技创新主力军,如何落实好其内部的财会监督职责,建立高校内部大监督体系,对提升高校综合治理能力有重要意义。文章从高校财会监督的现状出发,分析存在的不足,并针对高校存在的财会监督认识不足、内部监督机制不健全、信息化程度不高等问题提出改进意见及建议,以期推动高校更好发挥财会监督职能作用,提升高校的综合治理能力。

The document Opinions on Further Strengthening Financial and Accounting Supervision has been introduced.As the main position for talent cultivation and the main force of scientific and technological innovation,it is of great significance for universities to implement their internal financial and accounting supervision responsibilities,establish a comprehensive supervision system within universities,and enhance their comprehensive governance capabilities.This paper starts from the current situation of financial and accounting supervision in universities and analyzes the existing shortcomings.And in response to the problems of insufficient understanding of financial and accounting supervision,inadequate internal supervision mechanisms,and low level of informatization in universities,the paper proposes improvement suggestions.This is beneficial for universities to better play the role of financial and accounting supervision,and enhance their comprehensive governance capabilities.