摘要
2023年2月,中共中央办公厅和国务院办公厅联合印发了《关于进一步加强财会监督工作的意见》,对落实财会监督提出了明确的要求。文件的出台标志着财会监督在各领域的重要性进一步提升。高等院校(以下简称高校)作为国家教育体系的核心组成部分,如何深入理解财会监督的重大意义并有效贯彻相关要求,是当前亟待探讨的问题。文章旨在分析财会监督在高校落地过程中所面临的主要问题,并研究其实际落地实施的机制,同时提出相应的改进建议。一方面,高校需要从战略高度认识到财会监督不仅是财务管理的有力保障,更是教育资金合理使用和教育事业健康发展的关键;另一方面,高校还应建立健全财会监督体系,进而提升财务透明度和管理效率。
In February 2023,the General Office of the Communist Party of China Central Committee and the General Office of the State Council jointly issued the“Opinions on Further Strengthening Financial and Accounting Supervision”,outlining clear requirements for the implementation of financial and accounting oversight.The issuance of this document signifies an enhanced importance of financial and accounting supervision across various sectors.Higher education institutions(hereinafter referred to as HEIs),as a core component of the national education system,are faced with the pressing issue of deeply understanding the significance of financial and accounting supervision and effectively implementing the related requirements.This paper aims to analyze the main challenges faced by HEIs in the process of implementing financial and accounting supervision and to study the mechanisms for its practical application,while also providing corresponding improvement suggestions.On the one hand,HEIs need to recognize from a strategic perspective that financial and accounting supervision is not only a strong guarantee for financial management but also a key to the rational use of educational funds and the healthy development of educational undertakings.On the other hand,HEIs should establish and improve financial and accounting supervision systems to enhance financial transparency and management efficiency.
作者
张慧光
Zhang Huiguang(The Open University of China,Beijing,100039)
出处
《市场周刊》
2024年第33期163-166,共4页
Market Weekly
关键词
财会监督
高等院校
事业单位
financial and accounting supervision
higher education institutions
public institutions
