会计制度变革下的高校工会财务内控管理研究

Research on financial internal control management of university trade unions under the reform of accounting system

当下,内部控制的理念已经从企业延伸到几乎所有的公共部门,加强高校内部控制体系的建设愈来愈重要了,而高校工会财务的内控管理是高校内部控制体系建设的重要组成部分。遵从工会会计制度变革的要求,强化高校工会财务的内控管理,是推进高校工会工作高质量发展的重要环节。针对高校工会财务内控机制不健全的问题,应完善工会财务与经审监督、建立工会预算监督机制、规范工会固定资产管理与核算、强化工会预算绩效评价。

At present,the concept of internal control has extended from enterprises to almost all public sectors,and strengthening the construction of internal control systems in universities is becoming increasingly important.The internal control management of financial affairs in university trade unions is an important component of the construction of internal control systems in universities.Adhering to the requirements of the reform of the trade union accounting system and strengthening the internal control management of university trade union finance is an important link in promoting the high-quality development of university trade union work.To address the issue of inadequate financial internal control mechanisms in university trade unions,it is necessary to establish a union budget supervision mechanism,improve union finance and audit supervision,standardize union fixed asset management and accounting,and strengthen union budget performance evaluation.