摘要
高校个人借用公款长期挂账是高校财务管理中一个较为突出的问题,稳妥解决这一问题,能够提高资金管理和使用效益,确保国有资产安全.以2022 年M省审计厅对S高校的审计结果为案例,重点分析了个人借用公款现状、主要特点、存在问题、产生原因,探讨高校个人借用公款清理措施.研究发现:个人借用公款长期挂账,主要是因为管理层面重视不够、内控机制不够健全、财务管理水平不高、信息化短板明显所致.据此提出妥善解决高校个人借用公款问题,需要进一步重视财务管理工作、完善个人借用公款制度、建机制、补短板、提高财务管理水平等建议.
Abstract
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.
国家科技期刊平台
NSTL
万方数据