高校二级单位及异地研究院财会监督问题及对策研究  

Research on Problems and Countermeasures of Financial and Accounting Supervision in Secondary Institutions of Universities and Remote Research Institutes

作　　者：刘馨阳[1] LIU Xinyang(Beihang University,Finance Department,Beijing 100022,China)

机构地区：[1]北京航空航天大学计划财务部,北京100022

出　　处：《管理工程师》2024年第5期27-31,共5页Management Engineer

摘　　要：近年来,财会监督作为党和国家监督体系的重要组成部分,为新时代高校推进财会监督工作提供了根本遵循。基于监督工作的目标和要求,对二级单位及异地研究院财会监督存在的顶层指导和政策宣贯不足、财会人员交流和技术手段不足、合力作用和监督结果应用不足等问题进行深入分析,提出了夯实内控基础、强化制度引领与指导,促进交流学习、提升监督信息化水平,加强统筹管理、发挥财会监督协同合力等具体措施,为推进构建财会监督体系提供建议。In recent years,as an important part of the Party and state supervision system,financial and accounting supervision has provided a fundamental basis for colleges and universities to promote financial and accounting supervision in the new era.Based on the goals and requirements,this paper makes an in-depth analysis of the problems existing in the financial and accounting supervision of second-level units and off-site research institutes,such as the lack of top-level guidance and policy implementation,the lack of exchanges and technical means of financial and accounting personnel,the role of joint forces and the lack of application of supervision results,and accordingly proposes to consolidate the foundation of internal control,strengthen institutional guidance and guidance,promote exchange and learning,and improve the level of supervision information.Concrete measures such as strengthening overall management and giving full play to the synergy of financial and accounting supervision provide suggestions for promoting the construction of financial and accounting supervision system.

关 键 词：高校 二级单位 异地研究院 财务监督 

分 类 号：F239[经济管理—会计学]