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。
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,existing 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 management,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 attention to financial management,improve the system for personal borrowing of public funds,and offer strategic suggestions for establishing mechanisms,addressing deficiencies,and enhancing the level of financial management.
作者
张茂
左贵才
Zhang Mao;Zuo Guicai(Office of Finance,Southwest Forestry University,Kunming Yunnan 650233,China)
出处
《西南林业大学学报（社会科学）》
2024年第4期117-121,共5页
Journal of Southwest Forestry University(Social Sciences)
基金
西南林业大学校级文科项目(XJYB008)资助,西南林业预研基金项目资助。
关键词
高校
公款
挂账
成因
措施
higher education institution
public fund
record-keeping
cause
measure
