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新形势下高职院校财务管理监督机制的构建分析

Analysis on the Construction of Financial Management Supervision Mechanism in Higher Vocational Colleges Under the New Situation
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摘要 文章针对新形势下高职院校财务管理监督机制的构建展开分析。首先,阐述了新形势下高职院校财务管理面临的挑战和构建监督机制的重要性。接着,从建立财务内部控制制度、强化财务预算管理、完善财务审计机制、加强财务信息化建设四个方面,提出了构建高效财务管理监督机制的措施。最后,总结了构建高职院校财务管理监督机制的意义,并提出了未来的研究方向。希望文章的研究能为高职院校财务管理监督机制的构建提供一定的理论参考和实践指导。 The paper analyzes the construction of financial management supervision mechanism in higher vocational colleges under the new situation.Firstly,the paper elaborates on the challenges faced by financial management in higher vocational colleges under the new situation and the importance of building a supervision mechanism.Subsequently,the paper proposes measures to build an efficient financial management and supervision mechanism from four aspects:establishing internal financial control systems,strengthening financial budget management,improving financial audit mechanisms,and strengthening financial informatization construction.Finally,the paper summarizes the significance of constructing a financial management supervision mechanism for vocational colleges and proposes future research directions.Through this study,we hope to provide a theoretical reference and practical guidance for the construction of financial management supervision mechanisms in higher vocational colleges.
作者 国宇 GUO Yu(Guizhou Light Industry Technical College,Guiyang 561113,China)
出处 《商业观察》 2024年第10期77-80,共4页 BUSINESS OBSERVATION
关键词 高职院校 财务管理 监督机制 higher vocational colleges financial management super vision mechanism
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