高校财会监督体系及协同机制构建研究  

Research on the Construction of Financial Supervision System and Collaborative Mechanism in Higher Education Institutions

作　　者：赵建新[1] ZHAO Jianxin(Suzhou Tourism and Finance Institute,Suzhou 215104,China)

机构地区：[1]苏州旅游与财经高等职业技术学校,江苏苏州215104

出　　处：《经济研究导刊》2024年第16期84-87,共4页Economic Research Guide

基　　金：江苏商业会计学会2023年重点立项课题“新时代高校财会监督体系构建的研究”(2023JSSYKJ208)。

摘　　要：《关于进一步加强财会监督工作的意见》发布以来,财会监督成为财会领域新的关注热点。财会监督在新的历史条件下被重新定义,并赋予了新的内涵与使命。因此,对于高校财会监督如何适应新的形势,打破原有会计监督旧格局,形成新的监督力量,通过分析当前高校财会监督的现状,认为高校应组建独立的财会监督机构,并赋予专门的职责和独立的地位,同时借助其他监督力量,构建贯通协调的工作机制,提高财会监督效能。Since the release of the“Opinions on Further Strengthening Financial and Accounting Supervision Work”,financial and accounting supervision has become a new focus of attention in the field of finance and accounting.Financial supervision has been redefined under new historical conditions and given new connotations and missions.Therefore,regarding how to adapt to the new situation of financial supervision in universities,break the old pattern of accounting supervision,and form a new supervisory force,through analyzing the current situation of financial supervision in universities,it is believed that universities should establish independent financial supervision institutions,and give them specialized responsibilities and independent status.At the same time,with the help of other supervisory forces,a coordinated working mechanism should be constructed to improve the efficiency of financial supervision.

关 键 词：财会监督 贯通协调 监督合力 机制 

分 类 号：F275[经济管理—企业管理]