摘要
财会监督是高校财务规范化管理的内在要求,能够对高校财务、会计管理活动进行监督控制,消除财务会计风险问题,实现对高校教育资金的最优利用。在当前经济形势下,高校坚持高质量发展,必须落实规范化管理,做好财务监督工作,充分发挥财务监督的积极作用。本文在阐述高校财会监督作用的基础上分析财会监督现状及问题,如基础较为薄弱、内容范围较为狭窄、缺乏多元化方法等,指出高校需要持续优化财务会计监督管理环境,在全新环境下持续丰富高校财务会计监督的内容,扩大财会监督覆盖面,深化财会监督方法应用,公开监督信息,并培养高素质的财会监督人才,这样才能进一步提升财会监督的整体水平,保证高校教育资金的使用效果良好,推动高校持续、稳定、高质量发展。
Financial and accounting supervision is the inherent requirement of the standardized financial management in colleges and universities.This processcan supervise and control financial and accounting management activities of colleges and universities,eliminate financial and accounting risks,and realize the optimal use of educational funds in colleges and universities.Underthe current economicsituation,they must implement standardized management,fulfill their duty in financial supervision,and give full play topositive role of financial supervision,if colleges and universities tend to achieve high-quality development.On the basis of elaboratingfinancial and accounting supervision in colleges and universities,this paper analyzes the current situation and problems of financial and accounting supervision,such as weak foundation,narrow scope of content and lack of diversified methods.It alsopoints out that colleges and universities need to continuously optimize the financial and accounting supervision and management environment,continuously enrich the content of financial and accounting supervision in colleges and universities under a new environment,expand the coverage of financial and accounting supervision,and deepen the application of financial and accounting supervision methods.Only in this way can we further improveoverallfinancial and accounting supervision,ensure effective applicationof educational funds in colleges and universities,and promote sustainable,stable and high-quality development of colleges and universities.
作者
侯春苗
HOU Chun-miao(Hulunbuir University,Hailar,Inner Mongolia 021008)
出处
《呼伦贝尔学院学报》
2024年第1期61-65,共5页
Journal of Hulunbuir University
关键词
高校
财会监督
方法路径
colleges and universities
financial and accounting supervision
method path
