中职学校财务收支审批制度设计的探讨

• 作 者: 全志芳
• 机 构: 广西省桂林市卫生学校,
• 出 处: 商业文化(学术版)
• 发表日期: 2010年01期
• 关键词: 审批制度 财务收支 内部控制 制度设计 严重失真 现代教育管理 审批人员 制度建设 财务管理 成本效益原则

加强中职学校内部控制制度建设是建立现代教育管理制度的必然要求,财务收支审批制度则是中职学校内部控制的重要组成部分。当前一些中职学校由于财务管理松弛、收支审批制度设计得不够严密,导致违纪、违法行为时有发生,会计信息严重失真,所以,完善中职学校财务收支审批制度就日显重要。

Strengthening the construction of internal control system in secondary vocational schools is a necessary requirement to establish a modern education management system. The approval system of financial revenues and expenditures is an important part of internal control in secondary vocational schools. At present, due to the slackening of financial management and the imperfect income and expenditure examination and approval system, some secondary vocational schools nowadays violate disciplines and infringement of laws and regulations, causing serious distortion of accounting information. Therefore, it is of more and more importance to perfect the examination and approval system of financial revenues and expenditures of secondary vocational schools.