内部控制视角下高校收费票据管理探析

发布时间：2017-12-31 09:31

本文关键词：内部控制视角下高校收费票据管理探析　出处：《会计之友》2014年19期 　论文类型：期刊论文

【摘要】：收费票据管理是高校财务管理的重要组成部分,有效的收费票据管理内部控制制度可以促进资金高效运转,规避收费行为过程中的风险,有力地保障学校各项收入的全面实现,是强化高校内部监管的重要保障,也是规范收费行为、维护国家利益的有效途径。文章基于内部控制目标的视角,分析了目前高校收费票据管理制度执行力的现状及提高执行力的重要性,提出了将制度镶嵌在工作流程中的方法和措施,使其成为不可绕过的一环,旨在切实提高高校收费票据管理的制度执行力,实现收费票据管理内部控制的目标。
[Abstract]:Charge bill management is an important part of financial management in colleges and universities. An effective internal control system of fee bill management can promote the efficient operation of funds and avoid the risk in the process of charging behavior. To ensure the full realization of school income is an important guarantee to strengthen the internal supervision of colleges and universities, and also an effective way to standardize the charging behavior and safeguard the national interests. The article is based on the perspective of internal control objectives. This paper analyzes on the present situation of the executive power of the charge bill management system in colleges and universities and the importance of improving the execution ability, and puts forward the methods and measures to embed the system in the work flow so that it can not be bypassed. The purpose of this paper is to improve the system executive power of charge bill management in colleges and universities, and to realize the goal of internal control of charge bill management.
【作者单位】：南京医科大学;
【基金】：江苏省高校哲学社会科学基金项目“提升财务管理专业化与信息化水平研究”(编号:2011SJA630017)
【分类号】：G647.5
【正文快照】： 一、高校收费票据管理内部控制的背景收费票据是单位财务收支的法定凭证和会计核算的原始凭证,是财政、审计、物价、税务等监督部门进行检查监督的重要依据。它对私设账簿、账外设账等“小金库”违法、违纪、舞弊行为起到相当有效的预防与防治作用,保证会计核算的质量。近年来

【相似文献】