高校财务管理[文献翻译]

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1、原文：CollegeFinancialManagementInrecentyearsafewuniversitiesforfundspaidinsufficientattentiontosafetymanagement,financialmanagement,internalcontrolsystemisnotperfectorpoorlyenforced,leadingtoschoolproblemsinfinancialmanagementandrisk.ThisgivescriminalsCollegesandUn

2、iversitiescorruption,embezzlement,illegalappropriationofproperty,actstobringtheconvenience,forfraud,crimeandevenbringopportunity.CollegeFinancialManagementcrimeoccurredinthefieldofcorruptionisgenerallythepersonincharge,chieffinancialofficer,financialofficerorgene

3、raluseofloopholesinfinancialmanagement,corruption,misappropriationofuniversityfundsorembezzles.Mostoftheseproblemslaxinternalcontrolsandfinancialmanagement,supervisionhasadirectrelationshipisnotinplace.Designaninternalcontrolsystemisnotperfect,accounting,laxsuper

4、visionsoundinternalcontrolsystemistoprotecttheintegrityofuniversityproperty,materialsafetyfoundation,collegefinancialmanagementsystemandmethodsafteryearsofdevelopment,butstillisveryperfect,inparticularin:(1)Thecontentsoftheinternalcontrolsystemfailure.Somecollege

5、sanduniversitiesformanyoftheconstructionandsupervisionofinvestmentprojects,demonstrationanddecision-making,etc.havenotbeenestablishedinternalcontrolsystemtocarryouteffectivemonitoring,leadingtoforeigninvestmentdecision-makingmistakes,forcollegesanduniversitieshas

6、resultedinunnecessarylosses.(2)Internalcontrolisnotwideenough.Somecollegesanduniversitiesonthefinancialfundsmorestringentinternalcontrols,emphasisoninternalcontroloverfinancialfunds,theexpenseofextra-budgetaryfundsoftheinternalcontrols;somecollegesanduniversities

7、tofinancethetwounitsintothescopeofinternalcontrol,orcontrolofstrict,ineffectiveoversight,resultingintheillegalfund-raising,highinterestratestosolicitdeposit,loansandotherillegalfundstotheoperationofthephenomenon.(3)Internalcontrolsystemexistsinnameonly.Althoughso

8、mecollegesanduniversitiestobuildinternalcontrolsystem,butnotinpracticebestrictlyenforced.Twoimperfectbudgetmanagement,budgetimplementationisnotstrictlycollegef