摘要
高校收费作为高校事业收入的主要来源,具有种类复杂、影响广泛等特点,是高校内部控制风险的主要来源之一。通过对高校收费各环节中的主要风险进行分析,发现高校收费管理存在流程不规范、制度不健全、信息沟通有壁垒、收费方式落后等问题。在国家推动高校数字化建设的背景下,积极利用信息化手段,探索高校收费管理新模式,比如,建立财务立项系统,规范立项流程,实现信息实时共享;建立综合缴费平台,简化收费流程,款、票、账“一站式”办理;推动跨部门业务协同,打破信息孤岛,实现全方位业财融合;完善高校内部管理制度,防范系统风险。这些措施可以有效防范化解财务风险,提高高校内部控制管理水平,助力高校高质量发展。
College fees,as a primary source of university revenue,are characterized by complexity and broad impact,making them a significant source of internal control risks.Through an analysis of the main risks associated with university fee management,several issues have been identified,including non-standardized processes,incomplete systems,communication barriers,and outdated fee collection methods.In light of the national push for digital transformation in universities,leveraging information technology and exploring new models of fee management can effectively mitigate financial risks,enhance internal control,and support the high-quality development of higher education institutions.Key strategies include:First,establishing a financial project approval system to standardize processes and enable real-time information sharing;Second,creating an integrated payment platform to simplify fee collection,ensuring streamlined handling of payments and receipts;Third,promoting cross-departmental collaboration to break down information silos and achieve full integration between business operations and financial management;Finally,strengthening internal manage.
作者
朱妮娜
ZHU Nina(Hubei Open University/Hubei Science and Technology College,Wuhan,Hubei 430074)
出处
《湖北开放大学学报》
2024年第5期59-64,共6页
Journal of Hubei Open University
关键词
内部控制
高校收费
数字化转型
internal control
college fees
digital transformation
