Construction of the measures of financial internal control mechanism

[Abstract] In order to improve the efficient use of university funds, university funds to ensure safety and prevent financial and accounting areas of economic crime, the article from qualified financial and accounting personnel with ten measures such as starting to build colleges and universities are discussed in the financial internal control mechanism .

[Keywords:] colleges and universities; financial internal control mechanism; supervision; Prevention

With the gradual expansion of university size, university funds available, more and more sources of income more widely, more and more complex financial management, however, due to a small number of managers and accountants university legal concept of indifference, coupled with the financial internal control mechanism imperfections, corruption, embezzlement and accepting bribes and other illegal activities repeatedly occurred in the community causing a very bad influence. To enable the healthy development of higher education, colleges and universities in strengthening financial management at the same time, we must build a more sound financial internal control mechanisms to prevent the occurrence of various economic crimes, ensuring the safety of university funds. college financial controls, including university financial management within the establishment and construction of two content management systems, financial management responsibilities of university staff and terms of the unified configuration. sound financial management system can promote the formation of various types of financial management personnel mutual supervision and mutual checks and balances between the constraints, then how can we build such a house in the University's financial internal control mechanism to do good, I think we can take the following ten measures :

First, with qualified financial and accounting staff

Qualified financial and accounting officer of a financial accounting personnel engaged in financial accounting work must have the basic skills and good work ethic. <"Accounting Law"> states: "to engage in accounting work must obtain a qualification certificate", "Certificate "is to master the skills of performance, if the accountants do not have the basic skills of accounting, do not have the accounting method, he may be the wrong system of single, mistaken account, pay the wrong section, a currency shortage of funds and the" account form " inequality, corruption and other illegal activities which is leaving a hidden danger. <"Accounting Law"> states: "accounting officer in addition to obtain qualification certificates, should also have qualified accountant or professional and technical positions engaged in accounting for three years of experience ", at present, many universities do not have such accounting officer" qualified ", as the financial management of university leadership as a few specialized vocational and technical, imagine, if you do not understand finance chief financial officer, how the financial management How to be a reasonable division of the accounting staff, how to analyze financial statements, how to find loopholes in the accounting area. accounting staff accounting staff of professional ethics of professional skills than the more important, accounting personnel, the worse the professional ethics, skills higher corruption, misappropriation means the higher the Ming and their illegal activities more difficult it is to be found on the college financial losses caused by the greater. University ethics bad for those staff, to prohibit their access to financial and accounting areas; of tampering with financial, false accounts to be dealt with severely; of corruption, embezzlement and other offenses to be transferred to the judiciary.


Second, the establishment and strict implementation of the financial accounting system

A financial internal control mechanism, mainly rely on the financial accounting system as a guarantee. Financial accounting system is the financial and accounting work in the specification. As part of the public finance system of higher learning, it is necessary to strictly comply with national financial and accounting management Laws and regulations and regulations, but also the implementation of government budget management and implementation of budgeting, treasury single account, government procurement, and expenditure and so forth, but also according to the requirements of financial and accounting management, combined with the specific circumstances of universities to develop for the unit's financial accounting system. Develop and implement strict financial and accounting system on the behavior of income and expenditure in universities, strict cost standards to ensure the accounting information is true, against all kinds of economic crimes is essential. College "officials" in the economic activities rent-seeking, bribery, corruption, financial and accounting personnel, frequent occurrence of embezzlement and other illegal activities and financial system all is not perfect, especially do not strictly related. College in the formulation and implementation of financial systems at the same time, properly handle the kinds of financial and accounting Laws, regulations and rules the relationship between the interests of the university in the maintenance of schools to ensure that national interests should also be effective against losses.


Third, the scientific preparation of budget expenditure constraint

University budget is the financial accounts of university management to plan an activity aimed at the allocation of funds to strengthen the university and supervisory functions. In order to meet the Government's financial sector budget management requirements and ensure that school funding revenue and expenditure planning, colleges and universities budgeting methods to change the traditional practice, the implementation of departmental budgets, zero-based budgeting and performance budgeting, it is necessary to determine the actual conditions of university quota for standards. University budget prepared by the financial sector school committees (Standing Committee) approval of collective discussion by the President responsible for organizing the school budget has been determined not allowed to modify and break the budget adjustment must be in accordance with the rules and procedures. university budget specifically defined the principal leaders in charge, business expenses incurred scope, cost standards, examination and approval authority, the school finance department handles the expenses, we must adhere to financial approval, "a pen" requirement.


Fourth, the formation of a clear division of the accounting staff within the constraints between the financial sector

General financial management of universities "unified leadership, centralized management," and the "unified leadership and decentralized management" two systems, but no matter what system, the accounting officer must be a clear division of labor positions, and determine the corresponding positions responsibilities. accounting staff positions can be vertical division and horizontal division of labor division of the two methods can be divided into vertical accounting officer and general accounting staff; approval is divided into horizontal, single, cashier, bookkeeping, review, tabulation and assets management positions. the purpose is to clarify the division of responsibilities of accounting personnel, and only a clear accounting of the various positions on the duties of accounting personnel in order to give the power at the same time strengthen their responsibilities. finance division within the department must not only have jobs, but also personnel in the accounting relationship between economic constraints. First of all within the financial sector must be separation of incompatible duties, such as general ledger, and Hutchison recorded a breakdown of the post separation, single separation of accounting and cashier jobs, bank teller, and preparation of bank deposit balance Reconciliation of positions separated, accounting and review of the job separation; second, accounting positions to regular rotation, "rotation" is not only responsible for the school is responsible for the accounting staff; Third, there is not direct relationship between the accountants with in the financial sector, accounting staff relations are not normal relations can not be in a position constraints (such as a bank teller job in preparing bank reconciliation statement of the position) between the office, the relevant accounting staff accounting positions once the collusion, corruption and its misappropriation of behavior is difficult to be found; also in charge of finance necessary to chop.


V. Construction of internal financial control system

Financial activities to ensure the healthy operation of universities, not only depends on the school committees, principals, financial officers and financial officers on the effective management of financial activities, but also to strengthen the financial, auditing, and workers congress the supervision of the financial activities of the school and pay attention to the cooperation between species form of supervision. financial sector supervision is the basis of financial supervision, financial departments should carry out regular and irregular financial checks on the independent schools and non-independent accounting units and departments of accounting guidance and financial supervision, but in the financial within the department involving cash, bank deposits, securities, accounts and the school regularly between reconciliation and inventory, the storage of notes, recipients, and recorded in part out spot checks from time to time, to overcome the small number of false accounting personnel, the chances . on the financial balance of the authenticity, legitimacy and effectiveness of the audit is the basic task of auditing, internal audit departments to universities will be included in the audit of revenues and expenditures of the school audit work plan, the normal work of the auditing of. financial condition is good or bad relationship to the school's development and the vital interests of employees, workers congresses made on behalf of the person in charge of the budget of financial arrangements and the implementation of the report should be carefully reviewed, this review only reflects the democratic management of requirements, the school is a good form of financial supervision.

Sixth, is strictly prohibited to set "small treasuries"

"Small treasuries" is a violation of the relevant provisions of the country's financial regulations, seize, retain national and unit revenues, not included in this unit within the financial accounting department account or included in the budget management, the funds deposited without permission. As colleges and universities, "state" nature of some university departments and units within the university as well as some interest to small groups, will receive the rebate, discount, donation income or bank time deposits and demand deposits of the spreads and fees to pay income tax on behalf of employees and other privately placed , and expended. "coffers" income is the departments and units of state and school use of resources of the revenue, should be owned by the state and schools of all its expenditures should be included in the school budget and school finance departments and audit by the department's supervision. kangaroo " small exchequer "is not only illegal occupation of state-owned assets, and" small treasuries "is induced hotbed of corruption, corruption must be given to crack down. abolish the" small treasuries "one rely on the system, and on the supervision of three to clarify responsibilities, establish accountability. reposted elsewhere in the Research Papers Download http://www.hi138.com seven to eliminate the phenomenon of multiple accounts opened in banks

University as a "full funding" of public institutions should be the implementation of "treasury single account" system, while the reality is that many colleges and universities to open accounts in commercial banks varies from a few, as many as a dozen duplicate accounts a very serious problem. Duplicate accounts The reason is nothing more than acquaintances for Xi Chu, expanding the financial sector, universities and mobile rights to escape the financial sector supervision. The consequences, first, the pattern of disruption of the overall management of budgetary resources, weakening fiscal consolidation management; second interception that should be handed over country's financial capital, resulting in some financial funds by universities and even cause loss of retention; Third, multiple accounts opened by an ambush down college funds, many of those universities for school infrastructure, resulting in loss of control college scale of the project; Fourth, increase the financial management of colleges and universities difficulties; five expenditure is not conducive to plug loopholes in anti-corruption work to do.

Eight of the basic construction and procurement of bulk materials should be used the way the bidding

Government procurement is the scope of financial management, procurement activities of various colleges and universities should also be in college under the supervision of the financial sector. Institutions of higher learning a lot of economic cases occurred in the capital area and bulk procurement of goods, if the basic construction and material procurement to strict implementation of the bidding process, adhere to open, just and fair manner, so that it truly became the "Sunshine" project, not only schools can obtain a lower price good quality projects on time and goods, but also to maximize the restrictions on the leadership power, significantly reduce economic crime. contractors and suppliers in the "Three Principles", by the right to compete for construction projects and the right to supply the goods, it is not necessary to spend the cost of movement of the other persons concerned to lobby bribes. successful enterprise after winning the to sign economic contracts with the school, the contract time of settlement and payment methods are clearly defined, which limits the use of financial personnel in charge of the power of money to rent-seeking.


September, limiting investment in colleges and universities, financing, Guarantee

Universities and institutions run by the government, it points to the pursuit of social objectives of maximizing its assets owned by the state, it has taken investment, financing and guarantees must be strictly bound behavior. A substantial part of funds from the University State funding, and its large investment activities should be discussed and adopted by the school leadership, the Anguidingbao relevant government departments for approval, with the monetary fund for foreign investment projects must be restricted, and the balance of funds is limited to the cause of university funds. Higher schools for their own development, especially the need for building a new campus, in the case of the government funds are not available, the eyes on bank loans and even lending to other units and individuals to raise funds to solve the financing difficulties of shortage of funds, since this part of the integration funds are not included in government budgets, coupled with rigorous college budget is not enough, the heavy debt repayment burden of interest, the cause of the normal operation of the school and even left a huge fiscal problems, college financial sector should be strictly controlled financial scale. To construction units to solve financial difficulties or for other needs, and some universities in violation of state regulations in the name of the school of economic entities to provide financial security for other units, the outside unit of economic risk onto the colleges and universities, of such practices must be strictly line prohibited.


Ten, updating the concept of financial internal control, reform of financial supervision methods

A financial internal control mechanism, must be based on the needs of financial management, updating the financial internal control concepts and innovative methods of supervision. Colleges are full allocation of public institutions, but its sources of funding have been considerable changes have taken place, is no longer is the original sense of "full funding" the nature of the funding methodology from the initial "base plus development" to "integrated fixed plus special subsidies" and gradually shift to project based funding methodology, to improve efficiency in the use of university funds, savings related costs is particularly important. To meet the "performance" budget requirements, internal control and supervision, school finance method should do the following to update and reform: monitoring the internal control system should not only re-established, but also important "performance" evaluation; it is necessary to Heavy post-supervision, and pay attention to prior arguments, things in control, both post-supervision; it is necessary to conduct a general inspection, and pay attention to both special inspections and spot checks; it is necessary to pay attention to financial self-supervision, and pay attention to integration of financial supervision and audit supervision ; other methods of surveillance but also to adapt to the needs of computerized accounting.

Higher financial control mechanisms in order to achieve the desired results, more than ten measures alone are not enough, but I believe that these ten measures are in place to ensure that higher financial activities can basically orderly and effective operation to higher education can play a positive role in healthy development. ��

[References]
[1] PRC Accounting Law [S] .1993.

[2] Internal Audit Guideline No. 5 - Internal Control Audit [S] .2003.

[3] The financial rules and institutions [S] .1996. Links http://www.hi138.com Research Papers Download