加强高校应收及暂付款管理若干思考.docVIP

加强高校应收及暂付款管理若干思考 　　摘 要：目前，随着高校办学规模的不断扩大，高校正处于蓬勃发展时期，对资金的需求日益加大，而目前高校应收及暂付款挂账现象严重，占用了高校一定的流动资金，给高校的财务管理带来困难，严重影响了学校的健康快速发展，高校必须加以重视，着力解决应收及暂付款长期挂账，保证资金的流动和安全，切实发挥高校发展阶段有限资金的效益。本文针对高校应收及暂付款管理实务中存在的长期挂账等问题，有针对性的进行分析，找出形成的原因，并提出通过加强制度建设等措施来控制和解决应收及暂付款长期占押、“呆账”等现象，以保障高校资金的合理流动和安全。 　　关键词：高校;应收及暂付款;控制;管理制度 　　中图分类号：D923.2 　　文献标识码：A文章编号：1672-1101(2010)04-0035-03 　　收稿日期：2010-10-15 　　作者简介： 　　王占凯(1982-),男，安徽长丰人，会计师，从事高校财务管理工作。 　　 　　Reflections on strengthening colleges and universities’ management 　　of receivable and temporary payment 　　WANG Zhan-kai 　　(Division of Finance, Anhui University of Science and Technology, Huainan, Anhui232001, China) 　　Abstract: Currently, with the increasing expansion of higher education, colleges and universities are in the booming development and their demand for fund is increasing on a daily basis. However, the present phenomenon of receivable and temporary payment credit is rather serious, which occupies a certain amount of liquid funds, brings difficulties to the financial management of colleges and universities, and severely affects the healthy development of the schools. Colleges and universities must attach high attention to it, resolve the long-term of receivables and temporary payment and ensure the flow and security of fund, and practically exert the benefit of the limited funds in the development of colleges and universities. This paper, in accordance with the problems of long-term credit in the practical management of receivable and temporary payment, etc, analyses and uncovers the causes of its formation. Moreover, it proposes that phenomena of long-term credit of receivable and temporary payment, and dead credit, etc, be controlled and solved through measures of system reinforcement in order to safeguard the rational flow and security of funds in colleges and universities. 　　Key words: colleges and universities; receivable and temporary payment; control; management system 　　 　　应收及暂付款作为流动资产重要的组成部分，包括学校应收取或结算的各种应收、暂付款项