基于大学章程的高校财务治理机制研究
|
摘要
大学章程不仅需要对学校重要的财务制度做出基本规定,而且应该明确学校财务治理机制。高校财务治理机制的核心是财务治理结构。高校财务治理结构本质上是对拥有高校财务权的各个主体在高校财务决策、执行和监督过程中拥有的各项相互制衡的权力及由于这些权力而产生的责任。高校财务治理机制是高校内部财务决策主体、执行主体和监督组织相互之间制衡,出资方、学生、上级行政管理部门、社会公众等外部利益相关者对高校财务有直接或者间接制约,从而形成了内外平衡的治理运行规律。
The University Charter not only needs to make basic provisions on the important financial system of the university, but also should clarify the financial governance mechanism of the university. The core of university financial governance mechanism is financial governance structure. The structure of financial governance in Colleges and universities is essentially the power of checking and balancing each other in the process of financial decision-making, execution and supervision and the responsibility arising from these powers. The financial governance mechanism of colleges and universities is the checks and balances among the financial decision-making bodies, executing bodies and supervising organizations. The external stakeholders, such as investors, students, higher administrative departments and the public, have direct or indirect restrictions on the financial affairs of colleges and universities, thus forming the internal and external balanced governance operation law.
The University Charter not only needs to make basic provisions on the important financial system of the university, but also should clarify the financial governance mechanism of the university. The core of university financial governance mechanism is financial governance structure. The structure of financial governance in Colleges and universities is essentially the power of checking and balancing each other in the process of financial decision-making, execution and supervision and the responsibility arising from these powers. The financial governance mechanism of colleges and universities is the checks and balances among the financial decision-making bodies, executing bodies and supervising organizations. The external stakeholders, such as investors, students, higher administrative departments and the public, have direct or indirect restrictions on the financial affairs of colleges and universities, thus forming the internal and external balanced governance operation law.
引文
[1]颜永明.高校财务管理存在的主要问题与治理对策[J].中国注册会计师,2016(10):106-109.
[2]毛国育,李孟玫.利益相关者视角下高校财务内部治理结构探究[J].教育财会研究,2015,26(04):35-37.
[3]孙艳,于海峰.大学财务治理中的工具性权力和契约性权力[J].教育财会研究,2013,24(01):7-10.
[4]张云.建设现代大学制度视野下的公办高校财务治理研究[J].中国注册会计师,2012(10):71-73.
[5]乔春华.论高校财务透明度[J].教育财会研究,2010,21(04):11-17.
[2]毛国育,李孟玫.利益相关者视角下高校财务内部治理结构探究[J].教育财会研究,2015,26(04):35-37.
[3]孙艳,于海峰.大学财务治理中的工具性权力和契约性权力[J].教育财会研究,2013,24(01):7-10.
[4]张云.建设现代大学制度视野下的公办高校财务治理研究[J].中国注册会计师,2012(10):71-73.
[5]乔春华.论高校财务透明度[J].教育财会研究,2010,21(04):11-17.