Investigation of Utilizing Public Funds for Long-term Personal Borrowing in the Financial Administration of S Universities
The prolonged personal borrowing of public funds is a significant issue in managing the finances of higher education institutions.Resolving this issue effectively can improve capital management utilization efficiency and ensure the security of state-owned assets.Taking the audit results of S University by the Audit Department of M Province in 2022 as a case study,this paper focuses on the analysis of the current status,main characteristics,ex-isting issues,and causes of individuals borrowing public funds in universities,and discusses measures to clear up such borrowings.The study finds that individuals'prolonged record-keeping of borrowed public funds is mainly due to insufficient attention from management,incomplete internal control mechanisms,a low level of financial manage-ment,and significant shortcomings in information technology.Based on these findings,the paper suggests that to properly resolve the issue of individuals borrowing public funds in universities,it is necessary to pay further atten-tion to financial management,improve the system for personal borrowing of public funds,and offer strategic sugges-tions for establishing mechanisms,addressing deficiencies,and enhancing the level of financial management.
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