由审计分歧谈高校“三公”经费

发布时间：2018-05-09 10:50

  本文选题：高校审计 + 三公经费　； 参考：《会计之友》2017年17期

【摘要】：关于加强高校"三公"经费的管理、控制和监管的文章比比皆是,然而,结合高校自身特点,对高校"三公"经费支出进行理性的分析和界定的文章却鲜有论述。结合工作实际,运用规范阐释的方法,从审计分歧的视角出发,对高校"三公"经费所涉及的内容进行了阐释和探讨,分析了高校"三公"经费方面存在的两个认识和理解误区,针对性地提出了正确界定高校"三公"经费,统一核算口径,科学合理编制预算,分门别类核算,实现精细化管理,强化"一支笔"审批责任等具体措施,以期能对高校"三公"经费有一个理性的认识,便于社会各界达成共识,进一步加强对高校"三公"经费的管理。
[Abstract]:There are many articles on how to strengthen the management, control and supervision of the "three public" funds in colleges and universities. However, according to the characteristics of colleges and universities, there are few articles on the rational analysis and definition of the expenditure of the "three public" funds in colleges and universities. Combined with the practice of the work, using the method of normative interpretation, this paper expounds and discusses the contents of the "Sangong" funds in colleges and universities from the point of view of audit differences. This paper analyzes on two misunderstandings and misunderstandings existing in the aspects of "three public" funds in colleges and universities, and puts forward the following points: correctly defining the "three public" funds of colleges and universities, unifying accounting caliber, making budget scientifically and reasonably, classifying and classifying accounting, realizing fine management. Strengthen the concrete measures such as "one pen" examination and approval responsibility, in order to have a rational understanding of the "three public" funds in colleges and universities, facilitate all circles of society to reach a consensus, and further strengthen the management of the "three public" funds in colleges and universities.
【作者单位】： 陕西科技大学;
【基金】：财政部全国会计领军人才培养工程项目 陕西会计学会2015—2016年会计科研立项课题“新《高等学校会计制度》视角下我国高校教育成本核算研究”(SKX201609) 陕西教育会计学会课题“新《高等学校会计制度》视角下高校固定资产核算和管理研究”(15JC028) 陕西科技大学高等教育研究项目“深化我校科研经费管理制度改革的对策和建议”(xgj1612)
【分类号】：F239.4;G647.5
，

本文编号：1865736