In the new century, with the in-depth implementation of the strategy of rejuvenating the country through science and education, in order to adapt to the development of modern market economy, the state has continuously increased its investment in education. With the increase of education funds year by year, we are glad to see that the state has provided strong financial support for the development of education, especially higher education, which has rapidly improved the scale of higher education and the quality of personnel training in China. At the same time, we should also see that with the gradual introduction of various reform policies such as separation of government from enterprise, decentralization and decentralization, some problems in education, especially in financial management and accounting system of colleges and universities, have gradually surfaced. Analyzing the causes of these problems and formulating effective solutions have become the top priority of accounting work in colleges and universities.

First, the current accounting problems in colleges and universities

First, it is interfered by the administrative power of colleges and universities.

Some individual leaders in colleges and universities use their powers to interfere with accountants' exercise of their powers according to law, and instigate, instruct or even force accountants to tamper with accounting data and forge bills. In addition, accounting personnel are subordinate to the administrative management of colleges and universities and restricted by the power of colleges and universities. Unit leaders can directly affect the personnel changes and economic interests of accountants. Therefore, in terms of status and authority, it is difficult to maintain the seriousness of financial discipline and financial regulations.

Second, the accounting institutions and post settings are not reasonable.

There are still some irrationalities in the post setting of accounting institutions and accounting personnel in some universities, and the post responsibility system of accounting personnel, the functional scope of branches and the post responsibility scope are not clearly defined. Especially in some small-scale colleges and universities, there are still many accountants, and there are no posts and vacancies. This will inevitably lead to chaos in financial management, which will open the door for violations of discipline and law such as fraud and tax evasion.

Third, the quality of accounting personnel is uneven.

A few accountants have poor professional quality and lack the ability to distinguish illegal behaviors. In the implementation of accounting system and accounting regulations, deviations and mistakes are easy to occur, causing undue losses to the country. In addition, individual accountants do not pay attention to their own learning, have weak legal awareness and low comprehensive quality, can not withstand the temptation of money, take risks for personal gain, embezzle state-owned assets, and thus go to the abyss of crime.

Two, strengthen the national macro supervision and management system, and give play to its due effectiveness.

The first is to establish an information feedback system for the use of national education funds.

The establishment of information feedback system can timely grasp the flow of funds and the use of funds, timely correct unreasonable behaviors in the use of funds, reduce the occurrence of violations of discipline and law, and effectively control the loss of state-owned assets.

The second is to formulate a declaration and approval system for income-generating projects.

While encouraging colleges and universities to use their unique advantages to carry out income-generating activities, the establishment of income-generating projects should be subject to the declaration and approval system. Through application and approval, firstly, it can avoid too much repetition of similar projects and reduce investment waste; Second, we can put an end to illegal projects in the name of colleges and universities for personal gain (gains belong to individuals and losses to colleges and universities) and block the culvert that embezzles state-owned assets in disguise.

Third, formulate a declaration system for income-generating funds.

Implementing the declaration system of income-generating funds is an extension of the declaration and approval system of income-generating projects and a re-examination of investment decisions of income-generating projects. It can not only grasp whether the invested project has achieved the expected effect in time, but also adjust and correct the mistakes in the investment and construction process in time. More importantly, it can effectively control tax evasion, the use of income-generating funds to set up a "small treasury" for personal gain and other illegal and disciplinary acts.

Fourth, formulate a regular audit system for accounting work.

The national audit department should conduct semi-annual or annual periodic audits of accounting work in colleges and universities and all walks of life, so as to find and investigate illegal operations in accounting work in time, stop the occurrence and continuation of various embezzlement of state-owned assets in time, and control the loss of state-owned assets to a minimum.

Third, establish and improve the internal control system of accounting in colleges and universities, set posts and responsibilities, and perform their duties.

First, formulate the system of separating accounting from cashier.

The mixed operation of accounting and cashier is an important cause of economic cases, so it is necessary to completely separate the accounting department and cashier department, establish posts and responsibilities respectively, and carry out their duties. Cash cashier, foreign exchange cashier, auditor and recheck personnel cannot concurrently serve each other, and accounting files cannot be supervised by cashier personnel, and special personnel should be appointed to be responsible.

Second, formulate the system of authorized examination and approval scope of monetary fund payment limit.

In the payment and use of monetary funds, the scope of authorized examination and approval of staff at all levels and the punishment standard for ultra vires examination and approval should be formulated and clearly announced, and at the same time, the cashier should be given the power to refuse to handle monetary fund business beyond the scope of authorized examination and approval or lacking necessary relevant documents to ensure the implementation of this system.

Third, formulate a joint signing system for collective consideration of major capital project decisions.

In order to ensure the reasonable payment of funds, the decision of major fund payment projects must be considered by the collective leadership of colleges and universities and the heads of relevant departments, and can only be handled after the fund payment resolution is passed and jointly issued. At the same time, it gives the cashier the power to refuse to handle the major fund payment business that does not implement the system and the power to reflect the situation.

Fourth, formulate a competitive selection and appointment system for important positions.

Important accounting posts must be selected through competition. We should choose those accountants who have high professional quality, strong legal concept and dare to adhere to principles. At the same time, business training, legal study, business assessment and business self-examination should be carried out regularly or irregularly to improve the overall quality of accounting personnel. Make it an expert in financial management and a pioneer in preventing violations of discipline and law.

In addition, control should be strengthened in cash inventory limit, bank account number, bank payment and settlement method, seal keeping, post rights and responsibilities, etc. So as to form a complete internal control system of colleges and universities, and make it play a role in stopping various wasteful expenditures and preventing various economic crimes.

I believe that in the future social development, accounting problems will turn into a good side. With the development and progress of society, accounting work will be more formed and improved, and will play a greater role in the road of social development.

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