高校校办产业财务管理问题探析

Problems of Accounting Management in the Enterprises Operated by Colleges or Universities

中文关键词:  校办企业  财务管理  会计制度  审计

英文关键词:enterprises operated by colleges or universities  accounting management  accounting system  audit

中文摘要:

      目前高校校办产业财务管理中存在着校企不分,产权关系不明晰,机制不科学等问题。这与政策执行不力,缺乏有效的审计制度等有关。应加强现代企业制度建设,建立健全各级监督机制,开展多种形式审计工作等。

英文摘要:

      At present,the accounting management in the enterprises operated by colleges or universities has the problems such as school and enterprise not detached from each other,the property right unclear,the mechanism unscientific,etc.,which are related with the weak enforcement of policies,the absence of effective audit system and so on.It is suggested to strengthen the construction of modern enterprise system,establish and improve the supervising mechanism of all levels,carry out auditing in various forms,etc.