發(fā)布時間：2018-05-09 10:50

  本文選題：高校審計 + 三公經(jīng)費　； 參考：《會計之友》2017年17期

【摘要】：關(guān)于加強高校"三公"經(jīng)費的管理、控制和監(jiān)管的文章比比皆是,然而,結(jié)合高校自身特點,對高校"三公"經(jīng)費支出進行理性的分析和界定的文章卻鮮有論述。結(jié)合工作實際,運用規(guī)范闡釋的方法,從審計分歧的視角出發(fā),對高校"三公"經(jīng)費所涉及的內(nèi)容進行了闡釋和探討,分析了高校"三公"經(jīng)費方面存在的兩個認識和理解誤區(qū),針對性地提出了正確界定高校"三公"經(jīng)費,統(tǒng)一核算口徑,科學(xué)合理編制預(yù)算,分門別類核算,實現(xiàn)精細化管理,強化"一支筆"審批責(zé)任等具體措施,以期能對高校"三公"經(jīng)費有一個理性的認識,便于社會各界達成共識,進一步加強對高校"三公"經(jīng)費的管理。
[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.
【作者單位】： 陜西科技大學(xué);
【基金】：財政部全國會計領(lǐng)軍人才培養(yǎng)工程項目 陜西會計學(xué)會2015—2016年會計科研立項課題“新《高等學(xué)校會計制度》視角下我國高校教育成本核算研究”(SKX201609) 陜西教育會計學(xué)會課題“新《高等學(xué)校會計制度》視角下高校固定資產(chǎn)核算和管理研究”(15JC028) 陜西科技大學(xué)高等教育研究項目“深化我�？蒲薪�(jīng)費管理制度改革的對策和建議”(xgj1612)
【分類號】：F239.4;G647.5
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本文編號：1865736