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高校二级单位包括非法人经济组织(如下属各院系)和具有法人资格的经济组织。这些二级单位大多按照高校统一的财务制度进行预决算。就目前而言,二级单位财务机制在建立和运行过程中还存在不少问题,本文拟对此问题进行分析。(一)问题分析1“.小金库”问题尚缺乏有效的防治机制。由于多数高校缺乏相应的二级单位财务核算制度,部分二级单位为逃避学校的监管隐瞒收入,具体可表现为:
Secondary institutions of higher education institutions include unincorporated economic organizations (such as subordinate colleges and departments) and legal person status of economic organizations. Most of these secondary units in accordance with the unified financial system of colleges and universities to carry out the final accounts. For now, there are still many problems in the establishment and operation of the financial mechanism of secondary units. This paper intends to analyze this issue. (I) Analysis of the Problems 1. The “small treasury” issue lacks an effective prevention and control mechanism. As most universities lack the corresponding financial accounting system of secondary units, some secondary units conceal their income in order to evade the supervision of schools. Specifically, they can be expressed as follows: