高校财务报账制度的困境、根源与调适——基于机制设计理论的视角

发布时间：2018-06-13 17:41

本文选题：高校财务报账 + 机制设计理论　；参考：《财会月刊》2017年19期

【摘要】：高校财务报账工作是连接资金供给方与需求方的桥梁,是传递供给方期望目标,反馈需求方利益诉求的中介。当前高校的财务报账工作广受诟病,业务复杂、任务繁重影响报账工作效率及效果,条件严苛、程序繁琐导致教职员工报账动力不足。究其原因在于,制度设计和执行的相容性和信息效率问题。要实现高校资金规范性和效益性的双重目标,必须对作为控制中介的财务报账制度进行调整和改革。根据机制设计理论,在制度设计上既要给予适当的约束,又要充分调动师生员工的积极性,实现激励相容;在制度执行上要注重信息效率,实现信息共享、有效沟通和恰当运用,并优化流程设计。
[Abstract]:College financial reporting is a bridge between the supply side of funds and the demand side. It is also an intermediary to transfer the expectation goal of the supply side and to feedback the interests of the demand side. At present, the financial reporting work in colleges and universities is widely criticized, the business is complex, the heavy tasks affect the efficiency and effect of the reporting work, the conditions are harsh, and the procedures are cumbersome, which leads to the lack of motivation for the teaching staff to report accounts. The reason lies in the compatibility of system design and implementation and information efficiency. In order to realize the dual goals of the standardization and benefit of college funds, we must adjust and reform the financial reporting system as a controlling intermediary. According to the theory of mechanism design, we should not only give proper constraints to the system design, but also fully arouse the enthusiasm of teachers and students to achieve incentive compatibility, pay attention to the efficiency of information and realize information sharing in the implementation of the system. Effective communication and proper use, and optimization of process design.
【作者单位】：中南财经政法大学会计学院;
【基金】：国家社会科学基金项目“高等院校内部控制转型与创新研究”(项目编号:15BGL162)
【分类号】：G647.5

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