重构高校财会监督体系的相关问题研究  

On the Relevant Issues of Reconstructing the Financial and Accounting Supervision System in Colleges and Universities

作　　者：丁华智[1] DING Hua-zhi(Liaoning College,Dandong 118001,China)

机构地区：[1]辽东学院,辽宁丹东118001

出　　处：《浙江工商职业技术学院学报》2024年第4期11-14,共4页Journal of Zhejiang Business Technology Institute

摘　　要：我国财会监督历史悠久,学界研究成果也较多。但高校财会监督仍然存在认知和重视程度不够,顶层设计尚待完善等问题。高校应采取提高认识,加强领导;协调联动,完善机制;流程再造,权责清晰;智能监督,提升效能;纪律约束,宣传引导等对策,重新构建高校财会监督体系,进一步加强高校财会监督的职能和作用。China has a long history of financial and accounting supervision with many research achievements in academia.However,there are still problems with insufficient awareness and attention to financial supervision in colleges and universities and the top-level design still needs to be improved.Colleges and universities should raise awareness and strengthen leadership,coordinate and collaborate to improve mechanisms,process reengineering with clear rights and responsibilities,supervise intelligently to enhance efficiency,constrain by disciplinary,publicize and guide to rebuild the financial and accounting supervision system in colleges and universities,further strengthening the functions and roles of financial and accounting supervision in colleges and universities.

关 键 词：高校 财会监督 监督体系 

分 类 号：F275[经济管理—企业管理]