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论高校财务廉政文化建设
引用本文:梁勇,干胜道.论高校财务廉政文化建设[J].财务与金融,2014(5):90-94.
作者姓名:梁勇  干胜道
作者单位:1. 四川大学商学院 四川成都,610064; 四川师范大学计划财务处
2. 四川大学商学院 四川成都,610064
基金项目:本成果系国家社科基金“上市公司员工收入与资本回报财务公平测度研究”(项目编号13BJY015)阶段性成果;教育部新世纪优秀人才支持计划项目“所有者复杂化条件下的财务分层管理研究”(
摘    要:十八大报告中首次提出要充分发挥文化的积极作用。作为高校来说,是文化教育、文化传播与创新的重要阵地。近年来,高校违法事件频繁发生,与高校财务管理紧密相关。因此,加强高校财务廉政文化建设,加大财务廉政文化宣传,营造良好的校园财务廉政环境,对于推动高校财务廉政管理,规范高校财务管理,提高教育经费效益,提升高校财务管理水平有积极的意义。

关 键 词:高校  财务廉政  财务内控体系  财务流程  财务信息化

Study on Financial Integrity Culture Construction of the Universities
LIANG Yong,GAN Sheng-dao.Study on Financial Integrity Culture Construction of the Universities[J].Accounting and Finance,2014(5):90-94.
Authors:LIANG Yong  GAN Sheng-dao
Institution:LIANG Yong, GAN Sheng-dao (Business School, Sichuan University, Chengdu 610064)
Abstract:In the eighteenth report, it is the first time to mention that we should give full play to the positive role of cul-ture. As a university, it is the important place for cultural education, cultural transmission and innovation. In recent years, ille-gal events occurred frequently in the universities, these are closely related with financial management of the universities. There-fore, if we could strengthen the construction of college financial integrity culture, increase the financial integrity culture propa-ganda, build a good financial integrity campus environment, it would have positive significance for us to promote college finan-cial integrity management, standardize the financial management of universities, improve the efficiency of the education funds, and enhance the level of financial management of universities.
Keywords:Universities  Financial Integrity  Financial Internal Control System  Financial Process  Financial Informatization
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