高校财务管理[文献翻译]

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1、原文：CollegeFinancialManagementInrecentyearsafewuniversitiesforfundspaidinsufficientattentiontosafetymanagement,financialmanagement,internalcontrolsystemisnotperfectorpoorlyenforced,leadingtoschoolproblemsinfinancialmanagementandrisk.ThisgivescriminalsCollegesandUniversitiescorruption,embezzle

2、ment,illegalappropriationofproperty,actstobringtheconvenience,forfraud,crimeandevenbringopportunity.CollegeFinancialManagementcrimeoccurredinthefieldofcorruptionisgenerallythepersonincharge,chieffinancialofficer,financialofficerorgeneraluseofloopholesinfinancialmanagement,corruption,misappro

3、priationofuniversityfundsorembezzles.Mostoftheseproblemslaxinternalcontrolsandfinancialmanagement,supervisionhasadirectrelationshipisnotinplace.Designaninternalcontrolsystemisnotperfect,accounting,laxsupervisionsoundinternalcontrolsystemistoprotecttheintegrityofuniversityproperty,materialsaf

4、etyfoundation,collegefinancialmanagementsystemandmethodsafteryearsofdevelopment,butstillisveryperfect,inparticularin:(1)Thecontentsoftheinternalcontrolsystemfailure.Somecollegesanduniversitiesformanyoftheconstructionandsupervisionofinvestmentprojects,demonstrationanddecision-making,etc.haven

5、otbeenestablishedinternalcontrolsystemtocarryouteffectivemonitoring,leadingtoforeigninvestmentdecision-makingmistakes,forcollegesanduniversitieshasresultedinunnecessarylosses.(2)Internalcontrolisnotwideenough.Somecollegesanduniversitiesonthefinancialfundsmorestringentinternalcontrols,emphasi

6、soninternalcontroloverfinancialfunds,theexpenseofextra-budgetaryfundsoftheinternalcontrols;somecollegesanduniversitiestofinancethetwounitsintothescopeofinternalcontrol,orcontrolofstrict,ineffectiveoversight,resultingintheillegalfund-raising,highinterestratestosolicitdeposit,loansandotherille

7、galfundstotheoperationofthephenomenon.(3)Internalcontrolsystemexistsinnameonly.Althoughsomecollegesanduniversitiestobuildinternalcontrolsystem,butnotinpracticebestrictlyenforced.Twoimperfectbudgetmanagement,budgetimplementationisnotstrictlycollegef