Several opinions on strengthening financial management of institutions of higher learning
Guijiao [2009] No. 7
All municipal education bureaus, finance bureaus, and institutions of higher learning:
In recent years, the scale of higher education in our district has expanded rapidly, the conditions for running schools have continued to improve, the vitality of running schools has gradually increased, the quality of running schools has steadily improved, and higher education has entered a new stage of popular development. As the state's investment in higher education continues to grow, the pattern of raising school funding through multiple channels has become more stable. Financial management of colleges and universities is playing an increasingly important role in the reform, development and stability of schools, and it is also facing a more complex situation. In order to enable colleges and universities to establish management systems and operating mechanisms for independent education, independent development and self-discipline in accordance with the law, standardize financial behavior, optimize resource allocation, prevent financial risks, realize financial management in accordance with the law, scientific financial management, democratic financial management, and improve the efficiency of fund use, according to the "Public Institution Financial Management System" "Business Rules", "Financial System of Colleges and Universities" and "Several Opinions of the Ministry of Education and the Ministry of Finance on Further Strengthening the Financial Management of Colleges and Universities during the "Eleventh Five-Year Plan"" and other relevant regulations. Based on the actual situation of our district, the following opinions are hereby put forward on strengthening the financial management of colleges and universities in our district:
1. Comprehensively implement the Scientific Outlook on Development, attach great importance to and strengthen the financial management of higher education institutions, and provide a strong guarantee for the sustainable and healthy development of higher education.
(1) All departments and schools must adhere to the guidance of Deng Xiaoping Theory and the important thought of "Three Represents", guide the overall financial work with the Scientific Outlook on Development, fully understand the important position and role of financial work in the reform and development of higher education, attach great importance to and effectively strengthen the financial management of colleges and universities.
(2) The financial work of colleges and universities must achieve the goals of "clear rights and responsibilities, standardized behavior, strict management, adequate supervision, effective operation, and high-quality services" through measures such as institutional reform, mechanism innovation, system improvement, and team building, so as to serve the improvement of the quality of higher education, the cultivation of innovative talents, the enhancement of the school's scientific and technological innovation capabilities, and the construction of a harmonious society.
(3) Leaders of higher education institutions, especially party and government leaders, must establish a scientific outlook on development and a correct outlook on political performance, coordinate the relationship between scale, structure, quality, and efficiency, fully fulfill the organizational leadership and economic responsibilities of financial work, strictly abide by and implement various rules and regulations, effectively attach importance to and support financial work, and ensure the sustained and healthy development of various undertakings of the school.
2. Straighten out the financial management system and improve economic responsibility systems at all levels
(1) The president (dean) of a higher education institution is the legal representative of the school. He organizes the management of the higher education institution in accordance with the law and is authorized by the government. He is legally responsible for the school's financial work. He must strictly implement the country's financial laws, regulations, guidelines, policies and rules and regulations, and take effective measures to prevent and correct various violations of regulations and disciplines.
(2) Straighten out the financial management system of colleges and universities. In principle, colleges and universities should implement a financial management system of "unified leadership and centralized management" to concentrate financial resources on major tasks. Colleges and universities must ensure a high degree of unity in school financial rules and regulations, economic distribution policies, economic resource allocation, financial revenue and expenditure budgets, and accounting.
Larger colleges and universities, based on the actual situation and management needs of the school, can implement a financial management system of "unified leadership, hierarchical management, and centralized accounting" to fully mobilize the enthusiasm of each unit in the school to manage finances and increase revenue and reduce expenditures. According to the principle of combining financial power and administrative power, and on the premise of relatively centralized management of financial resources, the right to use funds can be appropriately delegated to secondary units within the school.
(3) Colleges and universities must independently set up a financial department (office) as the school's only first-level financial institution. Under the leadership of the school (dean), it shall centrally manage the school's financial work and participate in the discussion of the school's financial decision-making and the formulation of relevant regulations. Larger schools can set up secondary financial institutions according to work needs, and implement an accounting delegation system for them, clarifying the responsibilities and authorities of assigned accountants, business assessment systems, job rotation systems, major event reporting systems, etc., giving full play to the accounting supervision role of assigned accountants, and ensuring that assigned accountants perform their duties correctly. Strengthen the follow-up management of appointed accounting personnel and effectively protect the legitimate rights and interests of accounting personnel.
(4) Colleges and universities should, based on the principle of combining responsibilities and rights, establish an economic responsibility system at various levels according to the management level within the school, such as "school (department) president – deputy school (department) director in charge of financial affairs – financial director – financial director of secondary units – grassroots financial personnel", and clarify the responsibilities, authority, work specifications and disciplinary requirements of personnel at all levels. One level shall manage the first level, one level will drive the next level, and the lower level will be responsible to the higher level to ensure that all levels and links perform their duties in accordance with the law. At the same time, in accordance with the requirements of the economic responsibility system, relevant personnel who cause economic losses due to poor management, lax control, etc. will be held accountable in accordance with the law.
In order to strengthen the overall planning and control capabilities of financial work in colleges and universities and reduce errors in decision-making and work, schools should establish a financial leadership group that is responsible for the main leaders of the school and the participation of relevant leaders and departments to uniformly lead and coordinate the financial work of the school, promote scientific financial management and democratic financial management, and prevent individual leaders from monopolizing power, making blind decisions, and acting rashly. The school's annual budget, major financial expenditures, external investments, cooperation projects, etc. must be studied by the school's financial team and submitted to the school's highest decision-making body for collective discussion and decision.
(5) The person in charge of the first-level financial institution of a higher education institution is the specific manager and decision-maker of the financial work of the school. He should have a bachelor's degree or above in finance, management and other related majors and have been engaged in financial work for more than two years or have a professional technical title in finance and economics above the intermediate level. He should be familiar with and master the relevant national financial policies, regulations and management rules and regulations, and have strong comprehensive management capabilities and organizational coordination capabilities. His appointment and changes should be nominated by the school (dean) and submitted to the school's competent department for approval. They should not be transferred or replaced arbitrarily.
(6) Colleges and universities should enhance their awareness of financial management innovation and explore the establishment of a financial operating mechanism that focuses on efficiency and saves resources. In internal economic management, market mechanisms can be appropriately introduced to optimize resource allocation, promote resource sharing, and improve resource utilization. Each school should explore and establish a resource allocation mechanism linked to goals, tasks, and performance based on the principle of combining financial and administrative rights. Establish a cost-sharing mechanism for paid use of resources to reasonably share the operating costs of public facilities, reduce resource waste, and reduce school running costs. Establish a performance appraisal and tracking system for the use of project funds to improve the efficiency of the use of funds.
3. Strengthen budget management, rationally allocate school resources, optimize expenditure structure, and improve fund use efficiency.
The budget of colleges and universities is an integral part of the national budget. Budget management is an important aspect of financial management of colleges and universities. It is a means for schools to allocate educational resources and is the premise and basis for schools to carry out various financial work. All institutions of higher learning must organize efforts to carefully handle all aspects of budget preparation, budget execution, budget control, and budget evaluation.
(1) Colleges and universities must adhere to the general principle of "living within their means, operating within their means, and balancing revenue and expenditure" when preparing budgets. They must not prepare a deficit budget that exceeds the school's comprehensive financial resources. They must not use "liability management" or deficit budgeting as the school's economic work strategy or budget guiding ideology. Colleges and universities should prepare medium- and long-term financial revenue and expenditure plans based on the school's career development needs and comprehensive financial resources. The school's career development plan must be consistent with the financial revenue and expenditure plan. The revenue budget must be proactive and prudent. Except for independent accounting units, the revenue of any other units and departments must be included in the unified management of the school budget. Expenditure budgets must be proactive and prudent, make overall plans, ensure key points, and be diligent and thrifty.
(2) Colleges and universities should strengthen budget execution and management, rationally allocate school resources, optimize the expenditure structure, and improve the efficiency of fund use. Once the school budget is formally determined, it should become the "baton" for the entire school's economic work. The rights and responsibilities of organizing revenue and controlling expenditures must be assigned to positions and people according to the management level, so that each person performs his or her duties and assumes his or her responsibilities.
1.
All institutions of higher learning must actively organize revenue in accordance with the law, ensure the realization of revenue budgets, and collect and record revenue in full and in a timely manner. The extra-budgetary income of the school must be paid in full to the special financial account at the same level in accordance with regulations, and is not allowed to be deferred or withheld without authorization; the income is not allowed to be posted as current accounts and is collected and spent; the income of the secondary units affiliated to the school is not allowed to be separated from the unified financial management of the school; the establishment of "small treasury" is strictly prohibited. At the same time, colleges and universities should, within the scope permitted by law, make full use of their own resource advantages and good influence, and raise funds from multiple sources through social donations, asset revitalization, cooperation, and various forms such as alumni associations and foundations.
2. Correctly handle the relationship between "eating" and "construction", school career development and personal interests. The school's various expenditures must have a reasonable proportional structure. In terms of the arrangement of personnel funds, it must not only be conducive to establishing an internal incentive mechanism to meet the needs of attracting and stabilizing talents, but also gradually improve the treatment of all faculty and staff as the efficiency of running the school increases. At the same time, effective rules and regulations and supervision mechanisms must be established to prevent expenditures from being excessively tilted toward individual allocation. Gradually expand the proportion of public funds, tilt the funds towards teaching and scientific research, increase investment in development expenditures such as teaching infrastructure, key subject construction, teacher construction, equipment and book purchases, gradually improve the school's teaching quality, enhance the school's educational strength and development potential, so as to achieve the purpose of rationally allocating limited educational resources, improving the efficiency of fund use, and ensuring the balance of reform, development, and stability.
3. After the annual budget of a higher education institution is approved by the financial department and the competent department, it will not be adjusted in principle during the implementation process. If there are major changes in relevant national policies or business plans and tasks that have a significant impact on the revenue and expenditure budget and it is really necessary to make adjustments between projects, they must be reported to the competent department for review and then to the financial department for approval.
(3) Strengthen budget control and maintain the restraint, seriousness and effectiveness of the budget. Colleges and universities must strengthen rigid management of budgets and arrange expenditures in strict accordance with the expenditure items, standards, scope, amounts and time determined by the budget. Without the prescribed approval procedures, no department, unit or individual in the school can make any expenditure without budget or beyond budget. It is necessary to establish and improve the "one pen" approval system for financial expenditures, and whoever signs is responsible.
(4) Strictly implement the government procurement system and bidding system. Ensure that procurement behavior is standardized and transparent, procurement procedures are scientific and rigorous, effectively saving school funds, and preventing corruption from the source.
(5) Strengthen the management of scientific research funds. Colleges and universities must attach great importance to the management of scientific research funds. School leaders in charge of finance and scientific research must be responsible for the use and management of scientific research funds. School scientific research, financial and other departments and scientific research project leaders must each assume their own responsibilities and jointly manage and utilize scientific research management.
1. The financial scientific research funds applied for and obtained by colleges and universities must be strictly implemented in accordance with the scientific research fund management regulations formulated by the state. Scientific research projects arranged with non-financial funds obtained by colleges and universities shall be implemented in accordance with relevant contract provisions.
2. Colleges and universities should establish and improve the internal management system of scientific research project funds, and clarify the responsibilities and authorities of project leaders of scientific research, finance and other departments in the use and management of scientific research project funds. Funds for scientific research projects must be included in the unified financial management of universities, with separate accounts and dedicated funds.
3. Colleges and universities must strengthen the management of scientific research project expenditures in accordance with relevant national regulations. Expenditures for scientific research projects must be strictly implemented in accordance with the approved budget, with emphasis on strengthening the management of expenditures such as project management fees, labor fees, international cooperation and exchange fees, and collaborative research fees. It is strictly prohibited to adjust the budget on its own in violation of regulations and to divert and misappropriate scientific research project funds. It is strictly prohibited to make various expenditures that exceed the prescribed expenditure scope and expenditure standards. It is strictly prohibited to transfer scientific research project funds from layer to layer and to outsource scientific research tasks in violation of relevant regulations.
4. Strengthen fee management and resolutely put an end to arbitrary fees
The collection of fees in colleges and universities is related to the vital interests of the broad masses of the people, the healthy development of colleges and universities, and the overall stability of society. All colleges and universities must strictly follow relevant national regulations, effectively strengthen the management of various fees, standardize fee collection behavior, and safeguard the legitimate rights and interests of students.
(1) All charging items and standards must be reported to the finance, price, and education departments of the autonomous region for approval in accordance with the prescribed procedures and authority. Institutions of higher learning are not allowed to establish their own fee-charging items, set or raise fee standards or expand the scope of fees on their own, and are not allowed to charge students any fees other than those prescribed by the state.
(2) Administrative fees of colleges and universities are uniformly collected, managed and accounted for by the school's financial department. School fees are collected by academic year or semester. Advance collection across academic years is not allowed. "Two lines of revenue and expenditure" management are strictly implemented. Income is turned over in full and in a timely manner in accordance with relevant national regulations. The special government account can only be used as business income after the approval of the financial department, and can be used for school running expenses as a whole. In principle, service fees are collected uniformly by the school's financial department. If the conditions are not met, they can be collected by the school's functional departments, and are managed and accounted for by the school's financial department. Service charges must adhere to the principles of student voluntariness and non-profit, and must be collected immediately when they occur. They shall not be collected together with tuition fees. It is strictly prohibited to force services, or only charge fees but not provide services. In order to facilitate students' learning and life, the school collects and pays relevant fees on behalf of the units that provide services. It must be settled in a timely manner, refunding any excess and making up for the shortfall. It shall not be collected together with tuition fees, and no fees may be added to the agency fees.
(3) Before implementing charges, each school must apply for a charging license from the designated price department, strictly implement the education fee disclosure system, actively accept the supervision of students, parents and society, and accept the supervision and inspection of finance, price, auditing and competent departments. When collecting administrative fees, fee bills printed or supervised by the financial department must be used. Corresponding tax invoices should be used to collect service charges. The use of self-made bills is strictly prohibited.
5. Establish and improve internal accounting control systems and build a healthy and orderly financial management environment
Establishing an internal accounting control system is not only a need for career development, but also a legal obligation of colleges and universities. Deans of colleges and universities must, in accordance with the requirements of relevant national laws, regulations and rules, and in conjunction with the actual situation of the school, concretize various regulations issued by the state, and make necessary supplements to formulate a school internal accounting control system that is suitable for the school, highly operable, and penetrates into all aspects of financial work, and carefully organizes and inspects supervision. Through a series of control methods, measures and procedures, an internal accounting control environment of self-examination, self-adjustment and self-restriction is formed.
(1) Institutions of higher learning should establish internal accounting controls to achieve the following goals: standardize the internal accounting behavior of the school and ensure the authenticity and completeness of accounting information; promptly discover and correct errors, prevent fraud, plug loopholes, and eliminate hidden dangers; protect the safety and integrity of school assets and prevent the loss of state-owned assets; ensure the implementation of relevant national laws and regulations and school rules and regulations.
(2) Colleges and universities must, in accordance with the requirements of the Ministry of Finance's "Basic Standards for Internal Accounting Control", formulate internal control systems in aspects such as separation control of incompatible duties, authorization and approval control, accounting system control, budget control, property preservation control, risk control, internal reporting control, and electronic information technology accounting control.
(3) Colleges and universities should attach great importance to the supervision and inspection of internal accounting controls, and have specialized agencies or designated professionals specifically responsible for the supervision and inspection of the implementation of internal accounting controls to ensure the implementation of internal accounting controls. Internal accounting control inspections include the following contents: inspecting and evaluating the implementation of internal accounting controls; proposing improvement suggestions for deficiencies in internal control of various economic businesses, internal institutions and positions involved in accounting work; proposing commendation suggestions for internal institutions and personnel that have achieved significant results in the implementation of internal accounting controls, and proposing treatment suggestions for internal institutions and personnel that violate internal accounting controls. In addition, based on management needs, colleges and universities can also hire intermediaries or related professionals to test and evaluate the establishment, improvement and effective implementation of the school's internal accounting controls, so as to promptly discover major defects in internal accounting controls and make improvements.
6. Establish awareness of financial risk prevention to ensure the sustained, healthy and stable development of colleges and universities
Colleges and universities must establish risk awareness, establish an effective risk management system for possible risks in the school's financial work, and conduct comprehensive financial risk management through risk warning, risk identification, risk assessment, risk analysis, risk reporting and other measures.
prevention and control.
(1) Prevention of monetary fund management risks.
With the increase in government education allocations and the enhancement of school financing capabilities, the scale of monetary funds for colleges and universities is increasing day by day. Schools must manage monetary funds well from the aspects of internal control systems, personnel arrangements, etc., and establish and improve a fund security management system with internal control as the core and focusing on collective decision-making on large-amount fund flows, authorization approval of regular fund payments, and the "double signature system" of bank statement finance and audit department heads, to prevent fund losses, corruption, and misappropriation of school funds caused by internal employees' illegal operations. The main tasks of the on-campus settlement center of colleges and universities are to appropriately concentrate financial resources, strengthen internal fund management, and prevent extracorporeal circulation. They are not allowed to engage in illegal fund-raising, high-interest deposits, savings or loan extensions beyond the scope of their business. They are not allowed to engage in stock and other risky bond investment business to prevent investment risks from being converted into investment losses.
(2) Prevention of debt risks.
Moderate debt is widely used as a means for colleges and universities to raise development funds. Colleges and universities should adhere to the principle of positivity and stability, strengthen loan risk awareness, follow the principle of "whoever lends, who is responsible", make a plan for repaying principal and interest, assume the responsibility for loan repayment, and properly manage the school's debt.
1. Clarify the scope of use of debt funds. In principle, funds borrowed by colleges and universities from banks and other financial institutions can only be used for special purposes such as the construction of school infrastructure and teaching facilities. Loan funds may not be used to pay salaries, subsidies, or be used for the school’s daily life.
Operating expenses.
2. Strengthen financial analysis, reasonably determine the critical point of debt warning, and ensure that the school is moderately indebted. Schools should control the scale of borrowing by category based on their expected business income to prevent excessive debt from affecting the school's normal capital turnover.
(3) Prevention of joint liability risks in school-run industries.
Colleges and universities must strengthen the management of school-run industries, standardize the management of school-run industries in accordance with the requirements for the standardized construction of school-run industries, prevent school-run industry risks, promote the development of school-run industries, and ensure the maintenance and appreciation of state-owned assets. Colleges and universities should complete the restructuring of school-run industries as soon as possible, realize the separation of schools and enterprises, clarify property rights and responsibilities, standardize the organizational form of school-run enterprises and introduce modern enterprise systems, so that school-run enterprises can truly become independent operating, self-disciplined, self-developed, and self-financing entities. It is necessary to comprehensively clean up the existing school-run industries. If the investment procedures are incomplete, the registered capital is not in place, and the accounting treatment between the school and the enterprise is inconsistent, it must be regulated in accordance with relevant national regulations; those with poor management, large risks, or low contribution to the school should be closed in accordance with relevant legal procedures, and relevant claims and debts should be properly handled to avoid leaving hidden dangers.
(4) Prevention of economic contract risks.
Colleges and universities should establish and improve the economic contract management system, clarify the authority and procedures for signing economic contracts, and strengthen the management of economic contracts. The school's financial department should be responsible for the review (relevant economic terms), registration, filing and other management of economic contracts, provide relevant consulting services, and prevent economic disputes and financial risks caused by contracts. Institutions of higher learning are strictly prohibited from providing guarantees for the economic activities of any organization (including school-run industries) or individuals.
7. Strengthen financial supervision, improve the internal audit system, and establish a democratic supervision mechanism to improve the transparency of financial work.
Financial supervision is one of the important functions of financial management. While accepting external financial supervision, colleges and universities must strengthen internal financial supervision, establish a mechanism that combines pre-event supervision, in-process supervision and post-event supervision, and supervise the entire process of the school's financial activities.
(1) Clarify the supervisory responsibilities of financial personnel.
According to the provisions of the Accounting Law, the supervision content of financial institutions and accounting personnel mainly covers accounting information and property materials, which is a right granted by law. Accounting personnel of higher education institutions shall perform their supervisory authority in accordance with the relevant provisions. Regarding violations of national financial and economic regulations, accounting personnel of higher education institutions shall have the right to put forward opinions and report them to superior authorities and other departments.
(2) Give full play to the role of the internal audit agency.
The internal audit agency of colleges and universities is an irreplaceable department that supervises the rational and effective use of funds within the school, improves the efficiency of fund use, and ensures the healthy and orderly development of school economic activities. The internal audit institutions of colleges and universities are responsible for auditing and supervising the primary and secondary financial and other economic activities of the school. Colleges and universities must formulate and improve internal audit methods and procedures in accordance with relevant national auditing laws and regulations, standardize audit behavior, implement an audit supervision responsibility system, and ensure the compliance and legality of the school's various financial activities, the safety of funds and assets, and the authenticity and reliability of accounting information. It is necessary to use the power of internal audit to establish and improve the outgoing audit system of economic responsible persons at all levels in the school.
(3) Gradually establish and improve a democratic supervision system.
Colleges and universities should gradually establish and improve a system for reporting financial work to faculty and staff or faculty representatives, comprehensively promote financial disclosure in conjunction with the disclosure of school affairs, achieve scientific financial decision-making, democratize financial management, and institutionalize financial reporting, consciously accept the supervision of teachers, students, and employees, and improve the transparency of financial work. Actively cooperate with finance, auditing, pricing, taxation and other departments in auditing and inspecting colleges and universities. Major problems discovered should be reported to the competent authorities in a timely manner, effective measures should be taken to make serious rectifications, and the relevant responsible persons should be seriously held accountable. The financial responsibility audit report of the dean of a college or university should be included in the work handover of the school's leading cadres.
(4) Effectively strengthen financial supervision of secondary units.
Colleges and universities must establish scientific operating mechanisms and effective internal control systems for their subordinate secondary units in conjunction with the reform of the school management system. Second-level financial institutions must abide by the financial rules and regulations uniformly formulated by the school and accept the supervision and inspection of the first-level financial institutions. Important economic activities of secondary units, such as external investment, bank loans or guarantees for others, signing of important economic contracts, etc., should be requested or reported to the school.
8. Strengthen asset management to ensure the safety and integrity of state-owned assets
Colleges and universities should establish a new asset management system in accordance with the principles of combining asset management with budget management, combining asset management with financial management, and combining physical management with value management. They should use advanced management methods to implement real-time management and dynamic control of assets from formation, use to disposal, and fully grasp the stock, structure, utility and status of school assets.
(1) Colleges and universities must implement asset management agencies, clarify management responsibilities, and establish and improve fixed asset management systems. There must be strict approval procedures from purchase, acceptance, custody, and use to external investment, leasing, lending, selling, transferring, external donations, scrapping, loss reporting, and write-off of monetary asset losses. For houses, buildings, and large, precise, and valuable instruments and equipment, dedicated personnel must be responsible and a job responsibility system must be established. For non-operating fixed assets to be converted into operating assets, such as external investment, cooperation, equity participation, etc., a scientific and rigorous feasibility demonstration must be conducted, an appraisal agency with asset appraisal qualifications must be entrusted to conduct the appraisal, and the approval procedures must be handled in accordance with relevant regulations to ensure the safety and integrity of the assets.
(2) Colleges and universities should establish and improve the annual inventory system and regular inspection system of fixed assets to ensure that the accounts are consistent, the account cards are consistent, and the account facts are consistent. For fixed assets with surplus or deficit, it is necessary to find out the reasons, distinguish responsibilities, and deal with them in a timely manner. At the same time, it is necessary to improve the efficiency of the use of fixed assets and avoid idleness, repeated purchases and waste.
(3) Colleges and universities should report to the competent department or financial department when disposing of important assets, and strictly follow the approval procedures. They must not dispose of them without approval. When auctioning, transferring, or replacing assets of colleges and universities, an appraisal agency with asset appraisal qualifications must be entrusted to conduct asset appraisal in accordance with regulations. The write-off of losses of buildings, land, vehicles and large monetary assets owned and used by colleges and universities, as well as the disposal of instruments and equipment with a unit value of more than 100,000 yuan (including 100,000 yuan), must be reported to the competent department for review and approval by the financial department before they can be disposed of. After the disposal is completed, the asset accounts can be offset or increased accordingly. Units that dispose of assets without approval shall be dealt with in accordance with the Regulations on Penalties and Punishments for Fiscal Illegal Acts. If poor management causes serious losses to school assets, the relevant leaders and those directly responsible shall be held administratively responsible and ordered to compensate for the economic losses. Those who violate criminal laws must be transferred to the judicial department for investigation of legal responsibility.
(4) Colleges and universities should enhance their awareness of intangible asset management, strengthen the protection of intangible assets, and rationally utilize intangible assets in accordance with the law. When institutions of higher learning transfer intangible assets, they must conduct asset evaluations in accordance with relevant regulations to ensure that the rights and interests of the institution are not infringed upon.
9. Strengthen financial information management and establish a system for reporting on the financial operation of special funds and information disclosure on major economic matters.
Timely, true and complete disclosure of the school's financial status is a basic task of financial management, and it is also the financial responsibility of colleges and universities as independent legal persons.
(1) Colleges and universities should prepare the school’s financial statements and financial statements in accordance with relevant national regulations to ensure the authenticity and completeness of relevant data and information, and report them to the relevant superior management departments within the prescribed time.
(2) Establish a special fund financial reporting system. For special funds with designated projects and uses obtained by colleges and universities from relevant departments, before the project is implemented, they should prepare a project construction mission statement and conduct feasibility study and demonstration; during the project implementation, they should regularly report the use of funds to the competent department as required; after the completion of the project, they should submit the final account of the funds and a written report on the use effect, and accept the inspection and acceptance of the relevant departments. Special funds allocated by the school using non-fiscal appropriation funds must be organized repeatedly and carefully based on the school's career development plan and financial capabilities, reflected in the annual school budget, and reported to the competent department and the financial department for review and approval. Develop a corresponding signature and responsibility system for decision-making based on the amount. Whoever signs is responsible. Among them, capital construction projects, in particular, must strictly follow the infrastructure construction procedures prescribed by the state, identify the person in charge of the project, ensure strict planning, reliable funding sources, timely allocation of project funds according to the project progress, no arrears, and excellent project quality.
(3) In order to grasp and understand the economic status of colleges and universities in a timely manner, colleges and universities should fully disclose the following major economic matters and report to the competent authorities in a timely manner:
1. Purchase or transfer land;
2. Major foreign investment or cooperation projects;
3. The school’s loan from the bank. At the end of each year, colleges and universities should report to the competent authorities the total amount of debt, term, principal and interest repayment, etc.;
4. In addition to the salary and subsidy policies stipulated by the state and the autonomous region, the internal distribution system reform matters introduced by the school;
5. Other major matters that need to be reported.
10. Strengthen the informatization construction of the accounting team and financial management, improve the professional quality and professional ethics of accounting personnel, and improve the efficiency and management level of financial work
(1) Colleges and universities should attach great importance to the construction of the accounting team, care about the study and work of accounting personnel, and provide human resources guarantee for the development of school financial work. In accordance with the principle of merit-based appointment, we will systematically recruit high-quality professionals who meet the requirements, have professional qualifications and have both ability and political integrity, strengthen the accounting team, and at the same time attach importance to and strengthen the selection and training of reserve cadres for school financial management. In accordance with the provisions of the "Accounting Law", strengthen the continuing education of accounting personnel, continuously improve their professional quality and professional ethics, strengthen the overall awareness, responsibility awareness, innovation awareness and service awareness of accounting personnel, and formulate effective methods based on actual conditions, conduct comprehensive assessments of accounting personnel on a regular basis, reward the good and punish the poor, and fully mobilize the enthusiasm of accounting personnel to be dedicated to their jobs and manage their finances.
(2) Colleges and universities should speed up the construction of financial management informatization and gradually develop from pure computerization of accounting to comprehensive informatization and networking of financial management. Establish a basic database of financial information, promote the electronic transfer of fund receipts and payments, reduce cash flow, support relevant management information systems and public service platforms within the school, and enhance the sharing of financial information. At the same time, the financial department of colleges and universities should set up special positions and equip qualified professional and technical personnel to be responsible for the management and maintenance of financial management information systems to ensure the security of financial information.
11. Gradually explore and establish a scientific and reasonable comprehensive financial evaluation system, and strengthen the monitoring, inspection and evaluation of financial management work in colleges and universities.
The financial evaluation of colleges and universities is a multi-objective system. Based on the needs and actual situation of school financial management, it makes full use of existing financial and accounting data to gradually establish and improve a scientific and reasonable comprehensive financial evaluation system of colleges and universities. It comprehensively and systematically analyzes the allocation of financial resources of colleges and universities, grasps the overall financial strength of the school, analyzes and compares the school's operating efficiency, and inspects and supervises the school's financial risks. Establish an assessment and evaluation system and a tracking and effectiveness system with performance and risk evaluation as the core and supplemented by comprehensive financial strength, so as to correctly evaluate the financial operations and management status of institutions of higher learning, help institutions of higher learning analyze financial problems, provide a basis for improving management and efficiency, and assist macro management The department correctly understands the financial status and development trends of colleges and universities, understands financial risks, and provides a basis for classified guidance and formulation of financial policies and reward and punishment policies; through reasonable evaluation, it plays an overall correct policy-oriented role, integrates the basic ideas of financial management into evaluation indicators, and through financial management
