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    基于全面性原則的高校財務內控問題及對策研究

    時間:2019年07月03日 所屬分類:經濟論文 點擊次數:

    摘要:隨著內控制度在高校內廣泛應用,一系列的內控問題也逐漸出現。文章基于全面性原則對高校財務體系中內控的現狀及存在的問題進行了從理論到實踐的全方面研究,并提出財務內控體系不斷發展的建設性意見,以期提高高校財務管理工作的效率,促進高等教育事

      摘要:隨著內控制度在高校內廣泛應用,一系列的內控問題也逐漸出現。文章基于全面性原則對高校財務體系中內控的現狀及存在的問題進行了從理論到實踐的全方面研究,并提出財務內控體系不斷發展的建設性意見,以期提高高校財務管理工作的效率,促進高等教育事業長遠發展。

      關鍵詞:全面性原則;高校財務;內控問題;對策

    財會學習

      近年來,高校教育體制改革的不斷深化加劇了高校財務管理工作的復雜性和風險性,內控體系建設已然成為保證高校財務管理工作順利進行的重要手段,但是內控制度的建設與實施似乎并沒有發揮其應有的效果。全面性原則作為《內部控制基本規范》中的五大基本原則之一,是指內部控制應當貫穿決策、執行和監督的全過程,覆蓋企業及其所屬單位的各種業務和事項,實現全過程、全員性控制,不存在內部控制空白點[1]。但在實際的財務工作中,很多高校沒有遵循全面性原則所要求的全面、全員、全過程的內控思想,從而產生了各種不可回避的問題。

      一、全面性原則下高校財務內控問題剖析

      目前,大部分高校已經開始實施了財務內控制度,在不斷的實踐與探索中取得了一些經驗和成效。但在內控環境、制度建設、風險管理、監督機制等方面仍存在很多的不足之處,違背了內部控制的全面性原則。

      (一)高校財務內部控制環境失敗

      首先,高校對內部控制的重要性認識不足[2]。學校領導及財務責任人對內控建設必要性的認識存在嚴重誤區,在實際的財務工作中,存在嚴重的架空管理人員職能和權限的現象,縱容虛假交易的發生,使財務人員左右為難。最終將引發一系列經濟犯罪和職務犯罪案件,使國家遭受重大經濟損失。

      其次,高校財務管理人員職業素養有待提高。在高校財務部門的日常工作中,重核算而輕管理已司空見慣。財務管理人員并沒有建立財務風險意識及落實內部控制制度,有的高校雖有內部控制制度,但卻形同虛設,從未組織過財務人員進行全面、系統的學習。更有甚者,認為對高校實施內控會使日常財務工作缺乏靈活性和便捷性,會阻礙高校財務工作的發展。

      (二)內部控制制度不健全,風險管理意識薄弱

      許多高校在財務工作中沒有做到不相容崗位相分離、按要求執行授權審批制度等行為,究其原因主要是單位內部控制建設不完善,缺少財務風險的防范意識;同時,又對內控制度下的債務籌資風險、預算管理風險、業務活動風險等認識不足,再加上通過網絡系統報賬、多渠道支付等財務信息化所帶來的業務處理上的便利,又加劇了財務信息的風險性,這將是高校財務工作的重大危機[3]。

      (三)財務信息溝通不暢,缺乏透明度

      財務部門處于各科室與上級領導之間,上下信息溝通不暢的狀況時有發生,給相關利益人準確使用財務信息造成了極大的不便,這就缺少一個能夠促進上下級進行有效溝通的信息平臺[3];同時,在大多數學校中,只有部分負責人知曉學校的具體財務情況,經費來源等,相關財務信息并沒有達到《高校內部控制規范》中有關財務信息公開的要求,使財務信息公開透明度不夠。

      (四)內部控制監督機制不完善

      首先,高校財務監督力度不足。實際工作中,高校的紀委、監察和審計等部門疏于對財務工作監督,高校的內部審計流于形式[4];其次,財務監督行為呈現被動化,大部分內部審計部門都是事后審查,相對于事前和事中監督來講帶有很強的被動性[3];再次,財務工作中缺少有效的外部監督,不能及時準確的發現和糾正的財務內控問題。種種行為體現了高校財務內控監督機制不完善性。

      二、完善高校財務內控建設的對策與建議

      (一)轉變觀念,樹立正確的內部控制意識

      首先,高校要明確內部控制在財務部門的地位。財務部門必須單獨設置內部控制專職崗位,相關領導要給予足夠的重視,參與制定一系列內控制度建設的措施,組織成立學校內控領導小組,定期對內控工作進行自上而下的檢查與指導,不斷提高高校內控管理水平[3]。其次,高校應提高財務人員的職業素質。不斷強化績效考評意識、自我管理意識、并加強領導隊伍建設,使其真正認識到內部控制建設的重要性,提高其風險識別能力和風險應對能力[2],從而不斷優化內部控制建設的環境。

      (二)樹立風險意識,建立健全內部控制機制

      高校應健全授權審批管理機制,確保不相容崗位之間相分離,還要設置內部稽核崗位并充分發揮其監督作用;積極開拓多元化籌資渠道,實施精細化預算管理,不斷規范財務活動,完善高校財務內控制度[3];要加強風險防范意識,提高利用網絡系統處理財務業務的安全性;結合自身實際情況以建立高校財務內部評價體系,識別與分析財務工作中出現的問題,并及時加以改正。

      (三)搭建財務信息平臺,有序推進信息公開

      高校應積極引進現代信息技術,構建新型財務信息平臺,全校師生可以通過這一平臺及時獲取財務動態信息,與財務人員進行溝通,真正的實現財務資源共享。同時,財務人員要利用信息技術與各部門溝通更加便捷化,即促進了各崗位間的信息溝通,又能更好地為廣大師生提供服務;另外,高校應根據相關規定,制定財務信息公開制度和重大決策披露制度,有序推進信息公開[3],通過黨代會、教職工大會等形式報告學校的財務信息狀況,積極聽取廣大師生的意見與建議,多渠道尋求財務信息公開。

      (四)強化內部控制監督,逐步拓寬監督渠道

      高校必須建立嚴格的內部監督檢查機制,內部審計部門在對財務的監督上發揮其應有的作用,在財務部門進行自我監督的基礎上對其進行再監督,強化內部控制的執行與評價;還要發揮外部審計的作用,借助外部第三方審計機構的獨立審計控制或聘請其他單位的財務專家、專業審計人員進行監督檢查,變事后監督為事前事中的監督,不斷加強審計的內外結合,逐步拓寬監控渠道,完善財務內外監督機制[4]。

      三、結束語

      綜上所述,高校必須建立起科學、全面、有效的內部控制制度,既要處理好高校的短期利益和局部利益,又要放眼于長遠利益和整體利益,站在信息化時代的大背景下,以財務部門領導為主,現代信息技術支持為輔,充分實現管理一體化與財務信息化的有機整合[4];加強預算管理,提高資金使用效率,提升財務管理水平,培養財務人員的業務能力和服務水平,積極應對高校目前所面臨的財務內控問題,在內部控制全面性的要求下不斷前進與發展。

      參考文獻:

      [1]劉曉霖.淺析內部控制的全面性原則在國有企業的應用情況及對策[J].財經界(學術版),2016(01):44-45.

      [2]陸昆.信息化背景的高校財務內部控制建設研究[J].財會學習,2019(06):183-184.

      [3]張晉彪.基于內部控制視角的高校財務管理問題研究[J].商業會計,2017(14):47-49.

      [4]董禮.基于信息化背景的高校財務內部控制建設研究[J].商業會計,2016(11):70-71.

      會計師評職投稿刊物:《財會學習》雜志是一本國家級財會期刊,是國內第一本以會計考試和財會實務為核心內容的精品彩色期刊。

      

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