西南林业大学学报2024，Vol.8Issue(8)：117-121,5.
S高校财务管理个人借用公款长期挂账问题探析
Investigation of Utilizing Public Funds for Long-term Personal Borrowing in the Financial Administration of S Universities
摘要
Abstract
The prolonged personal borrowing of public funds is a significant issue in managing the finances of higher education institutions.Resolving this issue effectively can improve capital management utilization efficiency and ensure the security of state-owned assets.Taking the audit results of S University by the Audit Department of M Province in 2022 as a case study,this paper focuses on the analysis of the current status,main characteristics,ex-isting issues,and causes of individuals borrowing public funds in universities,and discusses measures to clear up such borrowings.The study finds that individuals'prolonged record-keeping of borrowed public funds is mainly due to insufficient attention from management,incomplete internal control mechanisms,a low level of financial manage-ment,and significant shortcomings in information technology.Based on these findings,the paper suggests that to properly resolve the issue of individuals borrowing public funds in universities,it is necessary to pay further atten-tion to financial management,improve the system for personal borrowing of public funds,and offer strategic sugges-tions for establishing mechanisms,addressing deficiencies,and enhancing the level of financial management.关键词
高校/公款/挂账/成因/措施Key words
higher education institution/public fund/record-keeping/cause/measure分类
管理科学引用本文复制引用
张茂,左贵才..S高校财务管理个人借用公款长期挂账问题探析[J].西南林业大学学报,2024,8(8):117-121,5.基金项目
西南林业大学校级文科项目(XJYB008)资助,西南林业预研基金项目资助. （XJYB008）
