| 论法制环境下的高校往来款真实性审查 |
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| 引用本文： | 郑勇杰,朱艳艳. 论法制环境下的高校往来款真实性审查[J]. 长春金融高等专科学校学报, 2008, 0(2): 44-46 |
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| 作者姓名： | 郑勇杰 朱艳艳 |
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| 作者单位： | 暨南大学审计处,广东广州,510632;广州市白云区人民检察院,广东广州,510415 |
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| 摘 要： | 往来款在高校财务核算体系中占有重要地位。对其真实性可靠性审查凸显规范财务管理，尊重法律事实，保护学校权益的重要性作用。高校往来款实务审查应结合防范国有资产流失、治理商业贿赂等工作开展，最终达到依法办事，维护高校正常的财经秩序和法律尊严的目的。
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| 关 键 词： | 往来款 职务犯罪 产权清晰 资金流向 财务信息真实性 |
On Authenticity Examination of the University Intercourse Funds under the Legal Environment |
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| ZHENG Yong-jie,ZHU Yan-yan. On Authenticity Examination of the University Intercourse Funds under the Legal Environment[J]. Journal of Changchun Finance College, 2008, 0(2): 44-46 |
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| Authors: | ZHENG Yong-jie ZHU Yan-yan |
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| Affiliation: | ZHENG Yong-jie, ZHU Yan-yan (1.Audit Office, Jinan University, Guangzhou 510632, China; 2. People＇s Procuratorate of Baiyun District, Guangzhou 510415, China) |
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| Abstract: | Intercourse funds play an important role in the university finance accounting system. The examination to its reliability and authenticity reviews the important function of standardizing financial management, respecting for the legal facts and protecting the rights and interests of the school. The university intercourse funds practice examination should be combined to preventing the loss of state assets, managing the commercial bribery and so on, and ultimately achieving the goal of working according to the law, and safeguarding university normal finance and economics order and the dignity of the law. |
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| Keywords: | intercourse funds job-related crimes clear property rights capital flows authenticity of financial information |
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