高校财务治理结构的多重关系与现代化建构  

Multiple Relations and Modernization Construction of Financial Governance Structure in Colleges and Universities

作　　者：梁斌[1] 郑岚[1] LIANG Bin;ZHENG Lan(Nanjing Agricultural College)

机构地区：[1]南京农业大学

出　　处：《当代会计》2022年第13期77-79,共3页Contemporary Accounting

摘　　要：文章主要探讨了高校财务治理结构的多重关系与现代化建构,认为有效构建财务治理结构能够促进财务管理目标的实现,如合理配置财务管理决策权、财务工作执行权、财务部门监督权。建设具有中国特色社会主义的高校财务治理结构,需坚决遵循由党委领导的校长负责制,确保党委领导的中心地位不动摇,保障校长依法行使相关职权,建立并完善由党委统一领导、党政分工协作的相关工作机制;坚持以治理的专业化为基础开展财务治理工作,任命总会计师辅助院校领导对学校财务工作实行协同治理模式,实现财务监督体系的多元化;充分发挥教职工代表大会与校董会、监事会的监督管理作用;持续性地对高等教育进行深化改革,有效落实高校自主权,充分调动学校内部各职能部门的积极性与主动性,促进高校内部财务治理决策的专业化与科学化,合力推进高校内部财务管理体系的现代化建设。This paper mainly discusses the multiple relations and modern construction of financial governance structure in colleges and universities,and holds that the effective construction of the financial governance structure can promote the realization of financial management goals,such as the rational allocation of financial management decision-making power,financial work execution power,and financial department supervision power.To build a socialist financial governance structure with Chinese characteristics,it is necessary to resolutely follow the principal responsibility system led by the party committee to ensure that the central position of the leadership of the party committee is unshakable and the principal exercises relevant functions and powers in accordance with the law,and establish and improve the relevant working mechanism under the unified leadership of the party committee and the division of labor and cooperation between the party and the government;to persist in carrying out financial governance work on the basis of the specialization of governance to appoint chief accountants to assist university leaders to implement a cooperative governance model for school financial work and realize the diversification of financial supervision system;to give full play to the supervision and management role of the faculty congress,the school board and the board of supervisors,to continuously deepen the reform of higher education to effectively implement the autonomy of colleges and universities,fully mobilize the enthusiasm and initiative of various functional departments within the university,and promote the specialization and scientization of financial governance decisionmaking within colleges and universities.

关 键 词：高校 财务治理 多重关系 现代化 

分 类 号：G647.5[文化科学—高等教育学]