内部控制视角下对高校经济合同管理的思考

发布时间：2018-09-04 06:17

【摘要】：合同管理作为内部控制体制的一个重要方面,对高校规范管理、控制风险、维护合法权益等具有重要的意义。文章基于高校内部控制原则,结合高校内部控制理论方法,剖析了高校经济合同管理现状,从设计经济合同全过程管理的内控流程图、经济合同不相容岗位分离、经济合同授权审批签署、经济合同预算管理、经济合同归口管理、经济合同单据档案管理、经济合同执行绩效评价和信息化管理等方面提出针对性的对策与建议,使高校经济合同管理工作更加规范,有效防控风险,实现合同管理内部控制目标,进一步保护高校权益,促进教育事业健康发展。
[Abstract]:As an important aspect of the internal control system, contract management is of great significance to the regulation of university management, the control of risks and the maintenance of legitimate rights and interests. Based on the principles of internal control in colleges and universities and the theory and method of internal control in colleges and universities, this paper analyzes the present situation of economic contract management in colleges and universities, and from the design of internal control flow chart of the whole process of economic contract management and the separation of incompatible posts of economic contract. Relevant countermeasures and suggestions are put forward in the aspects of economic contract authorization, approval and signing, budget management of economic contract, economic contract focus management, economic contract document file management, performance evaluation of economic contract execution and information management, etc. The management of economic contracts in colleges and universities should be more standardized, prevent and control risks effectively, realize the internal control objectives of contract management, further protect the rights and interests of colleges and universities, and promote the healthy development of educational undertakings.
【作者单位】：南京医科大学;
【基金】：江苏省高校哲学社会科学研究基金项目“高校内部控制指引研究”(2014SJA002) 江苏省首期会计领军人才研究项目“江苏省属高校内控问题研究”
【分类号】：G647

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