1、原文：College Financial Management In recent years a few universities for funds paid insufficient attention to safety management, financial management, internal control system is not perfect or poorly enforced, leading to school problems in financial management and risk. This gives criminals Colleges a
2、nd Universities corruption, embezzlement, illegal appropriation of property, acts to bring the convenience, for fraud, crime and even bring opportunity. College Financial Management crime occurred in the field of corruption is generally the person in charge, chief financial officer, financial office
3、r or general use of loopholes in financial management, corruption, misappropriation of university funds or embezzles. Most of these problems lax internal controls and financial management, supervision has a direct relationship is not in place.Design an internal control system is not perfect, account
4、ing, lax supervision sound internal control system is to protect the integrity of university property, material safety foundation, college financial management system and methods after years of development, but still is very perfect, in particular in: (1) The contents of the internal control system
5、failure. Some colleges and universities for many of the construction and supervision of investment projects, demonstration and decision-making, etc. have not been established internal control system to carry out effective monitoring, leading to foreign investment decision-making mistakes, for colleg
6、es and universities has resulted in unnecessary losses. (2) Internal control is not wide enough. Some colleges and universities on the financial funds more stringent internal controls, emphasis on internal control over financial funds, the expense of extra-budgetary funds of the internal controls; s
7、ome colleges and universities to finance the two units into the scope of internal control, or control of strict, ineffective oversight, resulting in the illegal fund-raising, high interest rates to solicit deposit, loans and other illegal funds to the operation of the phenomenon. (3) Internal contro
8、l system exists in name only. Although some colleges and universities to build internal control system, but not in practice be strictly enforced. Two imperfect budget management, budget implementation is not strictly college financial management, budget management is the central link. Receipts and p
9、ayments of the costs of colleges and universities should be departmental budgets to implement, but in practice some of the colleges and universities for the education budget inadequate attention, often because of budget preparation time is too short or inadequate transparency of the budget preparati
10、on process causes the budget does not accurate or coverage is not wide enough and can not be objectively and comprehensively reflect the situation of schools and universities and financial balance work priorities and direction of development. Financial analysis of weaknesses associated with the deve
11、lopment of higher education, the establishment of a socialist market economy and development. Of colleges and universities to speed up the process of integration into society, the content of the increasingly wide range of economic activities in colleges and universities, financial risk is also const
12、antly increasing, financial analysis; financial decision-making has increasingly become an important financial management of colleges and universities. Although, university financial accounting system and harmonization of accounting diameter, providing financial analysis indicators, but indicators o
13、f financial analysis does not include the cause of pace of development, economic effects and other aspects. Financial analysis indicators are not perfect; the same time. For a long time, neglect of financial analysis, the lack of experience analyzing data, a serious impact on raising the level of fi
14、nancial management of colleges and universities. Four asset management system is flawed and inaccurate value of the assets reflected in the institutions prevailing in the asset management system imperfections. Reflect the phenomenon of false values. On the one hand, because the assets dish deficient
15、, scrap, damage, housing demolition caused by factors such as the normal value of fixed assets for impairment procedures to reduce delay in processing, resulting in book value is greater than the physical value. On the other hand, due to a number of subjective and objective factors delivered after t
16、he completion of infrastructure projects not completed in a timely processing of financial accounts of the procedures, but also failure to timely recorded valuation temporary, confirm the value of new fixed assets cycle is too long, resulting in asset management and financial departments of new fixe
17、d assets to confirm time-inconsistency.Research and fund management are not standardized, knot title does not checkout financial system in accordance with the provisions of colleges and universities, colleges and universities with the relevant departments to achieve the specified project and account
18、ing purposes and require a separate special fund should be submitted as required on a regular basis the use of funds, the project is completed should be submitted to the capital expenditure settlement and the use of a written report and accept the relevant departments of the acceptance, inspection.
19、Currently, colleges and universities are not strictly enforcing the above requirements, leading to confusion in research and fund management. Because of these problems, leading to inefficient state-owned assets operation of colleges and universities, waste, loss and other conditions. The main univer
20、sity financial management tasks: 1. Do everything possible to raise funds State education funding shortage, the development of a college bound “bottleneck mouth“ today, to alleviate this contradiction, the basis of national funding, market-oriented economy, give full play to advantages of the school
21、, the establishment of the steady growth of multi-channel financing aspect of education funding mechanism. 2. Improve budget control and management, improve fund use efficiency To ensure the smooth realization of the school budget, the key is to strengthen the daily management of the budget. On the
22、one hand is a large expenditure of funds to focus on management; the other hand, the analysis of budget implementation to strengthen and improve capital efficiency. Increasing management responsibility with the money unit, and according to analysis to improve the budgetary arrangements for the comin
23、g year, the budget more scientific and perfect. 3. Doing the financial analysis, to improve financial management Period of time on the financial situation of the school system analysis, comparison and evaluation, financial management objectively summarize the experience of the school, revealing the
24、problems and to take timely and effective measures to improve financial management, improve financial management. (1) Control environment. Control environment determines the tone of the organization, set the control of peoples consciousness. Control environment include: institutions of higher learni
25、ng moral values, the capacity of university staff, leadership philosophy and style of management authority and responsibility, organizational development staff methods. (2) Organization planning and control. Organization of planning control consists of two aspects: First, separation of incompatible
26、duties. The daily management of monetary funds is mainly functions of separation, separation of duties of daily management of inventory, fixed assets management, segregation of duties, and construction of the segregation of duties, school-run industry, and the management of segregation of duties and
27、 so on. Second, the mutual control of organizations. Specific requirements are: the organizations functions and powers must be authorized and to ensure that the terms of reference within the scope of authorization from any outside interference; each type of business operations must be in the operati
28、on of different departments and to ensure mutual checks between the relevant departments; economic operations of each examination, examiners should remain relatively independent, to ensure that checked out to solve problems.(3) The authority to authorize the control. Authorized to approve a general
29、authority and specifically authorized in two forms; general mandate is to handle the rights of general economic business conditions of the class and approval, usually in units of internal control to be clearly defined; special authorization is the right of special economic business process level and
30、 approval conditions. For example, when a particular transaction exceeds a certain level of approval authority, only specially authorized to give approval to be processed.(4) Property of material control. Colleges and universities of property and materials distributed in various faculties and depart
31、ments, by faculty or department of the direct management of property and materials. As colleges and universities are state-owned assets, property and materials for the safeguarding of assets and management rigor relatively loose, colleges and universities to develop the property and materials manage
32、ment system in use, management and disposal of these aspects of the implementation of the post-lax, or the absence of a system. Control of property and materials mainly include restriction of access control, periodic inventory control and asset management responsibility system in three areas.(5) Bud
33、getary control. Institutions of higher education budget management is the focus of the work of university financial sector, financial sector generally have dedicated sections of the schools budget income and expenditures is estimated that the allocation of budget expenditures, control, analysis of t
34、he structure of income and expenditure in order to school leadership and all parties concerned decision-making information. Internal audit department budget management oversight. (6) Risk control. University risk management control is operating in a timely manner to colleges and universities to pred
35、ict the risks that may occur identify and take measures to reduce the risk. At present a wide range of funding sources. Therefore, our colleges and universities must enhance risk awareness, strengthen risk management. Should learn from foreign universities by setting up a dedicated risk management d
36、epartment to identify, assess and take preventive measures to minimize the risk. (7) The process control operational activities. To tie in with university teaching and research activities that will occur financing, investment, infrastructure, procurement, logistics, industrial and other school-spons
37、ored economic activities. Should therefore be in accordance with the various business activities within colleges and universities established procedures, methods, operating procedures and principles, the establishment of various management systems and organizational structure, and in accordance with
38、 the various functional departments within colleges and universities and personnel responsibilities, authority, scope of work, tasks and requirements the establishment of a top-down post liability regime. (8) System for document control. Document control system is defined as business processes to th
39、e requirements of university management, the relevant considerations, as well as processes and so on, forming a written document, rules and regulations, such as colleges and universities in various management rules and regulations, flowcharts, etc., the next issue at all levels personnel, associated
40、 personnel in accordance with the implementation of explicit, so that “there are well documented, evidence-based.“ (9) Supervision and evaluation mechanisms. Supervision and evaluation of colleges and universities are divided into two kinds of external oversight and internal oversight: the competent
41、 authorities of colleges and universities to conduct external monitoring, mainly in the form of external audit and financial statements; colleges and universities within the internal supervision and evaluation, in the form of internal audit, discipline inspection and supervision department supervisi
42、on. Discipline inspection and supervision departments should be located in colleges and universities in charge of internal oversight services should be part of external oversight, as its staff attached to the universities, the independence of poor, so here, as an internal oversight body.(10) Quality
43、 control of financial staff. As some of the new university college in particular the lack of management experience, financial officers, coupled with lower quality financial officers, financial rules and regulations are not sound, internal accounting control system is difficult to be most effective.
44、More than some of its provisions remain in the file or words, even if a problem is always major issues to minor ones, the internal control system exists in name only. To prevent financial problems should be the last barrier of financial supervision, financial oversight functions of the general audit
45、 by the higher authorities or the prosecution service to perform. Some universities and higher authorities neglected to subordinate the audit and supervision departments inspect and supervise the financial sector, especially some of the higher authorities of private universities without supervision,
46、 resulting in financial supervision of individual colleges and universities a mere formality. Currently, the university financial management reform under way, therefore, understands the college financial analysis of the importance of strengthening financial management and guard against financial ris
47、ks, the Realization of sustained and healthy development is of great practical significance.In short, the market economy conditions, the colleges and universities in order to better survival and development to achieve social and economic win-win goal, we must ensure that the overall objective of imp
48、roving the quality of teaching financial management model under the constant innovation, and strive to improve the financial management level, so that financial management in the system more into heat, a mechanism more effective, so that colleges and universities to become a rational allocation of r
49、esources, resource-saving and underutilized, efficiency-based colleges and universities.Source: Louis C,2001.“College Financial Management”.Dryden Press,pp.709-737. 译文：高校财务管理近年来少数高校对资金安全管理工作重视不够，财务管理内控制度不健全或执行不力，致使学校在资金管理方面出现问题和隐患。这给高校内部不法分子贪污、挪用公款、非法侵占财产的行为带来了便利，为舞弊行为、甚至犯罪带来可乘之机。高校财务管理领域发生的贪污犯罪案件一般为单位负责人、财务负责人、或一般财务人员利用财务管理的漏洞，贪污、挪用甚至私分高校资金。这些问题的出现大多与财务管理内部控制不严、监督不到位有着直接的关系。设计内部控制制度不健全，会计核算，监督不力的完善的内部控制制度是保护经过多年的发展，大学的财产，物资的安全基础，高校财务管理制度和方法的完整性，但仍然是很完善，特别是在：(1)内部控制制度内容不全。有些高校对于许多的建设和投资项目的监督、论证和决策等方面并未建立内部控制制度来进行有效的监控，导致对外投资决策发生失误，为高校造成了不必要的损失。(2)内部控制范围不够广泛。有些高校对财政性资金的内部控制较为严格，强调对财政性资金的内部控
