基于内控视角下加强高校经济合同管理的相关思考

Thoughts on strengthening the management of economic contracts in colleges and universities from the perspective of internal control

在高校运作进展中,涉及与众多主体之间的经济往来,经济契约作为一种规定财务活动条例、明确参与方的权益及责任,并为潜在争议提供解决方案的书面形式,它不仅是构成高等教育机构财务往来的关键因素,也是加强其内部监督机制的根本支柱。以优质且高效的方式进行经济契约的管理,是高等教育机构贯彻执行国家财会制度的核心根据,同时对高校的结构化运营与例行事务管理起到了决定性作用。因此,文章着眼于高校内部控制视角,探究了现行高校经济合同管理的缺陷,并从内部控制的角度出发,就制度架构完善、评价审核体系等方面提出切实有效的策略,旨在为规范高校经济合同管理提供借鉴。

In the course of the operation of a university,it must involve economic exchanges with many subjects,and the economic contract serves as a written form that stipulates the regulations of financial activities,clarifies the rights and responsibilities of the participants,and provides solutions to potential disputes.It is not only a key element in the financial transactions of higher education institutions,but also a fundamental pillar for strengthening their internal oversight mechanisms.The management of economic contracts in a high-quality and efficient manner is the core basis for the implementation of the national accounting system in higher education institutions,and at the same time plays a decisive role in the structured operation and routine management of universities.Therefore,this paper focuses on the perspective of internal control of universities,explores the shortcomings of the current economic contract management of universities,and puts forward practical and effective strategies for improving the institutional structure and evaluation and review system from the perspective of internal control,aiming to provide reference for standardizing the management of economic contracts in universities.