民办高校财务的外部监督研究-高等教育学专业毕业论文.docx

民办岛校财务的外部监舒埘}C摘 民办岛校财务的外部监舒埘}C 摘 要 近30年来，我国民办高校发展迅速，且取得了很大成绩，已经成为我国高等 教育事业的重要组成部分，为我国社会主义建设输送众多的高素质人才。但是， 由于体制障碍和制度缺失，当前我国民办高校无论是外部管理还是内部运行都还 存在不少问题，面临许多风险。其中，民办高校财务外部监督的缺失就值得引起 高度重视，应该建立健全民办高校财务外部监督制度，改进和完善民办高校财务 外部监督的内容和途径，构建一个系统的民办高校财务外部监督体系。本文认为 民办高校财务外部监督要坚持合法性、客观性、经常性、有效性、多元性和促进 性等原则。民办高校的外部财务监督的内容应包括财务管理设置、内部控制、预 算管理、资产与负债、收入与费用、结余与分配、财务报告及财务清算等方面。 民办高校外部监督监督需要教育行政部门、税务部门、财政部门、会计师事务所、 银行及社会公众等多部门共同协作。 关键词：民办高校；财务；外部监督 Ⅱ AbstractDuring Abstract During the recent 30 years，our private college have developed well and made great achievements，which has come an important part of our higher education that has provided lots of high．．quality talents for our socialism construction·However,due to the barrier of system and lack of it，nOW our private colleges face lots of risks and difficulties and problems as for the external management and the internal function, among which of them is the lack of the external surveillance of the private colleges—an important cause affecting the continuous and healthy development of private colleges· In 0rder tO promote the better and faster development of private colleges，the theory of education and finance should be combined on the principles that practice combines theory which is foresighted and comprehensive and the overall external surveillance of the private college should be built and the relevant routines should be improved and a svstematic external surveillance of the private colleges ought to be established· This essay will discuss the concrete surveillance content containing the finance management．external control，budget management，assets and debts，income and expense，balance and allocation，financial report and liquidation on the principles of combining legality and obj ectivity,validity and pluralism，inspection and improvement．And it will analyze the surveillance routines of the education administration and tax department，financial department and accountant firm and financial institution and social public． Key words：private