经济新常态下高校经费监管机制研究  

Research on Supervision Mechanism of College Funds under New Normal State of Economy

作　　者：吴国萍[1] 刘怡芳[1] 

机构地区：[1]东北师范大学商学院,长春130117

出　　处：《长春大学学报》2016年第11期11-14,共4页Journal of Changchun University

基　　金：吉林省教育科学"十二五"规划课题(ZC12004);吉林省科学技术厅软科学研究(20160418008FG)

摘　　要：建立会计监督与内部审计联动的经费监管机制,对强化高等学校内部治理、预防舞弊与腐败具有重要意义。针对经济新常态下国家财政新特点、经费投入新机制以及内部监管的新要求,分析了高校在履行教育教学、科学研究、文化传承、服务社会职责时的经费使用风险,进而探讨了规避舞弊与腐败风险的会计监督与内部审计的作用机制,并初步探讨了部门联动的内部监督机制。The establishment of interactive fund supervision mechanism consisting of accounting supervision and internal audit has a great significance to strengthen the internal management of colleges and prevent from fraud and corruption. In view of the new characteristics of national finance,new mechanism of fund input and new requirements of internal supervision,this paper analyzes the risks of fund use in the performances of education and teaching,scientific research,cultural heritage and social service functions,discusses the function mechanism of accounting supervision and internal audit for avoiding fraud and corruption,and then preliminarily explores the internal supervision mechanism with departmental interaction.

关 键 词：高校 经费监管 会计监督 内部审计 

分 类 号：F239.65[经济管理—会计学]