发挥审计免疫功能作用 推进高校强化财务管理

20世纪90年代以来,高等教育的办学规模和综合实力不断壮大,特别是高校的资金量逐年增加,经济活动日益频繁,财务管理的压力越来越大。如何从审计监督的角度,进一步强化高校财务管理,规范高校财务活动中出现的＂基础财务管理不规范,有的单位核算、资金管理及审批程序比较松弛,有的还出现违反财经法规问题,有些问题甚至存在着屡查屡犯的现象＂等一系列问题,成为各级政府部门普遍关注的问题。本文作者从省级审计部门的视角,提出了进一步规范我省高校财务管理,纠正屡查屡犯问题的几点意见和建议,为审计部门、教育主管部门和高校进一步规范财务管理,保障高等教育健康有序发展,发挥审计＂免疫系统＂功能和建设性作用,提供了可资借鉴的参考。

Developing Auditing Function of Immunity System and Strengthening Financial Management for Institutes of Higher Education

The comprehensive strength and scales of higher education have been expanded with the financing volume and economic activities increased greatly,which led to more great pressure for financial management in the 1990s of the 20th century.How to supervise financial management for high school and regulate the abnormal Basic Financial Management becomes the common concern from the governments of various levels from auditing supervision,such as the lax accounting、fund management and even check repeated.The author ventures to put forward several suggestions to specify financial management and correct the check repeated of Heilongjiang province,which could provide valuable references about regulating financial management、guaranteeing healthier development for higher education and explore constructive impact and the function of "immune system" for auditing department、educational branch and high school from the perspective of provincial audit department.