淺談高?；ㄘ?cái)務(wù)管理的風(fēng)險(xiǎn)

1、淺談高?；ㄘ?cái)務(wù)管理的風(fēng)險(xiǎn)Introduction to financial management in construction risk 摘要：隨著高?；ㄍ顿Y規(guī)模迅速擴(kuò)大，現(xiàn)代社會(huì)經(jīng)濟(jì)環(huán)境與技術(shù)環(huán)境的多變性和不穩(wěn)定性使得基建財(cái)務(wù)管理面臨著諸多的風(fēng)險(xiǎn)。高校基建財(cái)務(wù)管理存在的風(fēng)險(xiǎn)主要包括項(xiàng)目預(yù)概算風(fēng)險(xiǎn)、償還債務(wù)風(fēng)險(xiǎn)、資金管理風(fēng)險(xiǎn)、內(nèi)部控制風(fēng)險(xiǎn)等，防范風(fēng)險(xiǎn)要從建立健全風(fēng)險(xiǎn)控制機(jī)制、強(qiáng)化過(guò)程控制管理、加強(qiáng)監(jiān)督檢查，提高財(cái)務(wù)人員素質(zhì)等方面入手，確保學(xué)校各項(xiàng)事業(yè)的持續(xù)、健康、快速發(fā)展。關(guān)鍵詞：基建；財(cái)務(wù)管理；風(fēng)險(xiǎn)；內(nèi)部控制；高校Abstract: along with the infrastruct

2、ure investment has expanded rapidly, the modern social and economic environment and technology environment variability and instability makes the infrastructure financial management is facing many risks. Risk mainly includes the financial management in construction project preliminary estimate risk,

3、debt risk, financial risk management and internal control risk, guard against risk from establishing and perfecting the risk control mechanism, strengthen the process control management, strengthen supervision and inspection, in order to improve the quality of financial personnel, ensure that the sc

4、hool each enterprise's sustained, healthy and rapid development. Key words: construction; Financial management; Risk; Internal control; Colleges and universities 隨著中國(guó)高等教育事業(yè)的發(fā)展，高校辦學(xué)規(guī)模越來(lái)越大。據(jù)國(guó)家統(tǒng)計(jì)局報(bào)告，2010年，中國(guó)各種形式的高等教育在?？傄?guī)模達(dá)到3 105萬(wàn)人，相應(yīng)的高?；ㄍ顿Y規(guī)模也迅速擴(kuò)大，在現(xiàn)代社會(huì)經(jīng)濟(jì)環(huán)境與技術(shù)環(huán)境的多變性和不穩(wěn)定性下，高?；ㄘ?cái)務(wù)管理面臨著諸多的風(fēng)險(xiǎn)。With the

5、development of China's higher education cause, the scale of higher education is more and more big. In 2010, according to the national bureau of statistics report, China's various forms of higher education in the school overall size reached 1.05 million people, the universities capital constr

6、uction investment scale is also expanding rapidly, economic environment and technology environment in modern society, under the variability and instability of infrastructure financial management of colleges and universities is facing many risks. 1、 高?；ㄘ?cái)務(wù)管理存在的主要風(fēng)險(xiǎn)。 college infrastructure financial m

7、anagement major risks.1.項(xiàng)目概預(yù)算風(fēng)險(xiǎn)。目前，高校存在建設(shè)項(xiàng)目的“三超”現(xiàn)象，即出現(xiàn)概算超估算、預(yù)算超概算、決算超預(yù)算。有的建設(shè)項(xiàng)目不是嚴(yán)格按批準(zhǔn)的可行性報(bào)告開(kāi)展設(shè)計(jì)工作，編制設(shè)計(jì)概算，甚至有的設(shè)計(jì)部門(mén)為能多收設(shè)計(jì)費(fèi)人為抬高設(shè)計(jì)概算，使編制的概算一開(kāi)始就超計(jì)劃。有的建設(shè)項(xiàng)目開(kāi)始申報(bào)時(shí)為能申報(bào)爭(zhēng)取上項(xiàng)目，或?yàn)闇p輕稅費(fèi)負(fù)擔(dān)，人為壓縮概算、預(yù)算，一旦項(xiàng)目批下來(lái)，又把攤子鋪大。工程的概預(yù)算審核不嚴(yán)，或是審而不調(diào)，對(duì)有的建設(shè)項(xiàng)目概預(yù)算應(yīng)做調(diào)整的不及時(shí)調(diào)整或不調(diào)整，使實(shí)際施工決算價(jià)遠(yuǎn)遠(yuǎn)超出原定的概預(yù)算。1. The project budget. At present, the e

8、xistence of colleges and universities construction projects "SanChao" phenomenon, namely the budgetary estimate of super estimate, budget, super budget and final accounts over budget. Some construction projects not in accordance with the approved the feasibility report of the design work,

9、compile the design budgetary estimate, and even some of the design department to design artificially high to over design budgetary estimate, the establishment of budget overruns from the start. Some construction projects began to declare to declare for the project, or to reduce tax burden, artificia

10、l compression estimate, budget, once the project batch of down, and spread their blankets. Project budget audit is lax, or trial and not to move, for some construction project budget should be adjusted timely adjustment or not, the actual construction final price far beyond the original budget.2.償債風(fēng)

11、險(xiǎn)。受當(dāng)前經(jīng)濟(jì)發(fā)展的制約，國(guó)家財(cái)政資金的投入和學(xué)費(fèi)的增長(zhǎng)在短期內(nèi)不能滿足高校急需的大量資金，面對(duì)高等教育由精英化向大眾化發(fā)展的機(jī)遇以及高校之間的激烈競(jìng)爭(zhēng)，各高校都需急劇擴(kuò)大辦學(xué)規(guī)模，因此，謀求與銀行合作并爭(zhēng)取銀行貸款就成為高校發(fā)展的選擇，據(jù)不完全統(tǒng)計(jì)，目前中國(guó)高校向銀行貸款總量約在13 000億左右?，F(xiàn)階段高校收入來(lái)源主要有財(cái)政撥款、學(xué)費(fèi)、科研經(jīng)費(fèi)沉淀、校辦產(chǎn)業(yè)收益、資產(chǎn)置換收益等，學(xué)校的收入主要用于維持日常運(yùn)轉(zhuǎn)，基建投入以貸款為主的高校除每年需支付大量利息外，還需償還一定數(shù)額的本金，隨著還貸高峰的到來(lái)，學(xué)校面臨著極大的財(cái)務(wù)風(fēng)險(xiǎn)。2. The risk of insolvency. The r

12、estriction of the current economic development, the growth of the national financial capital investment and tuition in the short term can't satisfy the need of large amounts of money, in the face of the development of the popularization of higher education from elite to opportunities and fierce

13、competition between colleges and universities are rapidly expanding scale, therefore, seek cooperation and strive for a bank loan with the bank became the choice in colleges and universities, according to incomplete statistics, at present China's colleges and universities loan amount to the bank

14、 about around 13, 00 billion. Source of income mainly include funding colleges and universities, tuition, funding precipitation, school-run industry earnings, asset replacement income, etc., the school's income is mainly used to maintain daily operation, infrastructure investment is given priori

15、ty to with loans of colleges and universities in addition to the annual need to pay a lot of interest, still need to pay a certain amount of the principal, with the advent of repayment peak, school is faced with great financial risk.3.專(zhuān)項(xiàng)資金被挪用風(fēng)險(xiǎn)。中國(guó)高校凈資產(chǎn)中的部分專(zhuān)用基金通常是歷年收支結(jié)余后按國(guó)家規(guī)定提取，將來(lái)以貨幣資金的形式開(kāi)支。在經(jīng)費(fèi)緊張的情況下

16、，就容易產(chǎn)生挪用專(zhuān)用基金所對(duì)應(yīng)的現(xiàn)金凈流量的行為。表面上看，這是一種融資的行為，實(shí)際上，這部分虧空必然需要用將來(lái)的資金予以填充。這就使高校在資金結(jié)構(gòu)中出現(xiàn)虧空的局面，可能會(huì)出現(xiàn)資金鏈斷鏈，對(duì)高校將來(lái)的運(yùn)轉(zhuǎn)形成了潛在的資金壓力。新征土地、新建校舍、新添設(shè)備、超常規(guī)的發(fā)展速度使高校沒(méi)有時(shí)間做好規(guī)劃，也會(huì)導(dǎo)致專(zhuān)項(xiàng)經(jīng)費(fèi)挪用、現(xiàn)金凈流量驟減等財(cái)務(wù)風(fēng)險(xiǎn)的出現(xiàn)，并容易導(dǎo)致資產(chǎn)的重復(fù)購(gòu)置、不良資產(chǎn)大量生成等資源的不良配置。 3. The risk of special funds were misused. The Chinese part of the special fund of the net ass

17、ets in colleges and universities is usually a calendar year after the balance according to the regulations of the state, draw, in the form of monetary capital spending in the future. In the case of funds nervous, is prone to divert the special fund for the behavior of the cash flows. On the surface,

18、 it is a kind of financing behavior, in fact, this part will need to use future money to fill in the hole. Which makes universities appear the situation of deficit in the capital structure, there may be broken chain, capital chain of university operation formed a potential funding pressure in the fu

19、ture. New requisition of land, new buildings, new equipment, the extraordinary pace of development to colleges and universities don't have time to plan, will also result in special fund appropriation, sharply reduced cash flows, such as the emergence of financial risk, and easily lead to a large

20、 number of repeat purchase of assets, bad assets generated resources such as bad configuration. 4.內(nèi)部控制風(fēng)險(xiǎn)。有數(shù)據(jù)顯示高?；ㄒ殉蔀樾碌母瘮≡慈?，許多高校當(dāng)政者或分管基建領(lǐng)導(dǎo)紛紛落馬。基建各職能部門(mén)權(quán)柄一方，工作中不能相互監(jiān)督，與施工單位打交道過(guò)程中，存在卡、扣、拿現(xiàn)象，有些對(duì)工程量重復(fù)計(jì)算、偷工減料，睜一只眼閉一只眼，甚至同施工單位串通一氣，利益分贓。最終形成投資無(wú)計(jì)劃，開(kāi)發(fā)無(wú)控制，效益無(wú)人抓，工程質(zhì)量不達(dá)標(biāo)，工期無(wú)保證，經(jīng)常返修，經(jīng)常腐敗現(xiàn)象。某些高校工程款的審批和復(fù)核工作不健全或比較薄弱

21、，財(cái)務(wù)人員未能主動(dòng)核實(shí)工程進(jìn)度和工作量，因而存在虛列、虛報(bào)工程款導(dǎo)致的超付款現(xiàn)象，建設(shè)項(xiàng)目竣工后未能?chē)?yán)格審計(jì)和及時(shí)進(jìn)行財(cái)務(wù)決算。在每一次付款的申請(qǐng)單上各相關(guān)部門(mén)的領(lǐng)導(dǎo)和工作人員都已履行簽字手續(xù)，但相應(yīng)承擔(dān)的審批責(zé)任未予以明確。4. Internal control risk. Data shows that college infrastructure corruption has become a new source of many colleges and universities power or in charge of the construction led the cut. P

22、ower infrastructure department, work can't supervise each other, in the process of dealing with construction unit, card, buckle, take phenomenon, some repeat calculation of quantities, cut corners, turn a blind eye, even with the collusion of the construction unit, the interests of the spoils. E

23、ventually form the investment plan, development control, benefit no one caught, engineering quality standard, guarantee time limit, often repair, often corruption. Some universities project examination and approval and review work is not sound or relatively weak, financial personnel failed to take t

24、he initiative to check the progress and workload, columns, and therefore there is any payments related to super payment caused by the phenomenon, after the completion of construction to strict audit and timely financial statements. After each payment request. Each related department leaders and staf

25、f have been signing formalities, but corresponding approval responsibility not clear. 二、高校基建財(cái)務(wù)管理風(fēng)險(xiǎn)的成因分析。 college infrastructure financial management risk analysis of the causes. 1.對(duì)基建負(fù)債風(fēng)險(xiǎn)認(rèn)識(shí)不足。一部分高校的領(lǐng)導(dǎo)錯(cuò)誤地認(rèn)為，高校是國(guó)家辦學(xué)，國(guó)家不會(huì)對(duì)高校的債務(wù)坐視不管，建設(shè)校園是自己的事，償還銀行貸款可能最終變成國(guó)家的事，如果現(xiàn)在不抓住機(jī)遇，將會(huì)錯(cuò)過(guò)發(fā)展的大好時(shí)機(jī)，因而大膽地向商業(yè)銀行爭(zhēng)取貸款。如果不能警惕并

26、及時(shí)遏制高校負(fù)債運(yùn)行的趨勢(shì)，不僅會(huì)造成嚴(yán)重的不良社會(huì)后果，而且最終會(huì)損害中國(guó)高等教育的健康發(fā)展。 Insufficient understanding of infrastructure debt risk. Part of the university's leadership mistakenly think that the university is a national school, countries will not sit for the debts of colleges and universities, the construction of campus is

27、 their own things, repayment of bank loans may ultimately become a national matter, if don't seize the opportunity, will miss the great opportunity of development, thus boldly for commercial bank for a loan. If not vigilant and timely contain trend of college debt run, not only will cause seriou

28、s adverse social consequences, and ultimately will harm the healthy development of China's higher education.2.基建項(xiàng)目資金管理重視不夠。首先，不少單位存在“重項(xiàng)目，輕管理”，對(duì)項(xiàng)目資金的使用未引起重視。其次，審計(jì)監(jiān)督部門(mén)重視不夠，對(duì)基本建設(shè)項(xiàng)目資金缺乏深入細(xì)致的審計(jì)與檢查。最后，由于基建項(xiàng)目的暫時(shí)性和時(shí)間性，領(lǐng)導(dǎo)一般不重視基建財(cái)務(wù)隊(duì)伍建設(shè)，造成基建財(cái)務(wù)獨(dú)立性差、地位低下、隊(duì)伍不穩(wěn)定。Construction project funds management. First of

29、all, many institutions are "heavy items, light management", the use of project funding is not taken seriously. Secondly, insufficient recognition of audit supervision departments, lack of funds for basic construction projects detail audit and inspection. Finally, due to the temporary and t

30、iming of the infrastructure project, leaders generally do not take the infrastructure finance team construction, cause financial independence is poor infrastructure, low status, the team is not stable.3.資金節(jié)約意識(shí)淡薄、投資控制基礎(chǔ)不實(shí)。一是某些部門(mén)主觀上對(duì)投資控制認(rèn)識(shí)不夠，認(rèn)為投資估算、概算只是一個(gè)參數(shù)，將來(lái)是要變化的，因此對(duì)項(xiàng)目的前期設(shè)計(jì)審查和投資控制不夠重視。二是考核機(jī)制和問(wèn)責(zé)機(jī)制不嚴(yán)厲

31、，建設(shè)單位幾乎不必為項(xiàng)目投資失控承擔(dān)責(zé)任，資金節(jié)約意識(shí)淡薄，缺乏控制投資的動(dòng)力，甚至為了自身局部利益，隨意提高建設(shè)標(biāo)準(zhǔn)，增加建設(shè)內(nèi)容。 Weak consciousness of savings, investment control basis. Is a subjective understanding of investment control is insufficient, some department think investment estimation, budget is just a parameter, the future is to change, so the d

32、esign review in the early stages of the project and investment control not enough attention. 2 is not strict examination system and accountability mechanism, the construction unit almost don't need to assume responsibility for project investment out of control, capital saving consciousness, lack

33、 of control of investment, even to its own local interests, improve construction standards at will, increase the content of the construction. 4.基建財(cái)務(wù)管理制度建設(shè)不健全。建設(shè)單位未制定行之有效的基建財(cái)務(wù)管理制度和管理辦法，財(cái)務(wù)監(jiān)管無(wú)章可循，使許多財(cái)務(wù)行為不規(guī)范，手續(xù)不完備，使基建工程管理質(zhì)量大打折扣?，F(xiàn)高?；〞?huì)計(jì)核算和財(cái)務(wù)管理遵循的是1995年財(cái)政部頒布的國(guó)有建設(shè)單位會(huì)計(jì)制度，隨著高校發(fā)展和環(huán)境變化，該制度存在一定的滯后性。The infrastr

34、ucture construction of financial management system is not sound. Construction unit is not effective infrastructure financial management system and management measures, financial supervision nowhere, make many financial behavior is not standard, procedures incomplete, make the construction engineerin

35、g quality management. Now follow the university capital construction accounting and financial management is in 1995 the ministry of finance promulgated by the state construction unit of the accounting system, with the development of colleges and universities and environmental change, the system has

36、a certain lag. 5.基建財(cái)務(wù)管理人員缺乏必要的相關(guān)知識(shí)及培訓(xùn)。目前系統(tǒng)學(xué)習(xí)過(guò)基建會(huì)計(jì)的人員很少，財(cái)務(wù)人員對(duì)基建財(cái)務(wù)管理規(guī)定和國(guó)有建設(shè)單位會(huì)計(jì)核算辦法不夠熟悉，導(dǎo)致執(zhí)行制度困難，對(duì)新形勢(shì)下出現(xiàn)的新風(fēng)險(xiǎn)防范意識(shí)較弱。同時(shí)，普遍對(duì)基本建設(shè)業(yè)務(wù)程序、工程概預(yù)算知識(shí)也缺乏必要的了解和培訓(xùn)。 Infrastructure financial management personnel lack the necessary knowledge and training. Current systems rarely studied construction accounting personne

37、l, financial personnel to infrastructure financial management regulations and state-owned construction unit is not familiar with accounting method, lead to difficulties, perform system appeared in the new situation of new risk awareness is weak. At the same time, the general construction of basic bu

38、siness processes, project budget and also lack the necessary knowledge and training. 3、 高?；ㄘ?cái)務(wù)管理風(fēng)險(xiǎn)防范對(duì)策 college infrastructure financial management risk prevention countermeasures1.建立健全負(fù)債風(fēng)險(xiǎn)控制機(jī)制。高校領(lǐng)導(dǎo)應(yīng)牢固樹(shù)立風(fēng)險(xiǎn)意識(shí)和效益意識(shí)，控制銀行貸款額度，科學(xué)理性的舉債，并依據(jù)學(xué)校建設(shè)發(fā)展的總體規(guī)劃和實(shí)際償還能力確定貸款額度，努力降低基建貸款成本，確保不因還貸產(chǎn)生財(cái)務(wù)風(fēng)險(xiǎn)而影響發(fā)展。財(cái)務(wù)部門(mén)應(yīng)根據(jù)項(xiàng)目經(jīng)費(fèi)投資計(jì)

39、劃、財(cái)務(wù)預(yù)算、資金支出情況等核定分段用款數(shù)，確定優(yōu)化長(zhǎng)短期貸款結(jié)構(gòu)，減少利息支出，加強(qiáng)存量資金管理，減少資金沉淀，降低資金貸款成本，增加資金使用效益?；饣ㄘ?cái)務(wù)風(fēng)險(xiǎn)具體做法：（1）建立獨(dú)立融資辦公室，負(fù)責(zé)多渠道融資，對(duì)負(fù)債資金進(jìn)行日常核算管理，合理安排貸款計(jì)劃和還貸計(jì)劃。（2）建立風(fēng)險(xiǎn)約束機(jī)制。在高校內(nèi)部要建立健全一套嚴(yán)密而科學(xué)的內(nèi)部決策機(jī)制，風(fēng)險(xiǎn)較大項(xiàng)目的決策由高校職工代表大會(huì)表決，充分發(fā)揮高校內(nèi)部各個(gè)層面的作用，盡量避免決策失誤而造成的風(fēng)險(xiǎn)。（3）建立風(fēng)險(xiǎn)預(yù)防制度。可以按穩(wěn)健性原則，建立償債基金，形成套適合高校的風(fēng)險(xiǎn)預(yù)防制度，把財(cái)務(wù)風(fēng)險(xiǎn)降至最低。（4）強(qiáng)化內(nèi)部審計(jì)監(jiān)督職能。會(huì)計(jì)控制是防范

40、高校財(cái)務(wù)風(fēng)險(xiǎn)的重要措施，內(nèi)部審計(jì)是高校內(nèi)部對(duì)會(huì)計(jì)控制的再控制，它通過(guò)評(píng)價(jià)會(huì)計(jì)控制來(lái)監(jiān)督會(huì)計(jì)部門(mén)不斷改進(jìn)和完善會(huì)計(jì)控制，從而降低貸款高校財(cái)務(wù)風(fēng)險(xiǎn)。 (1) establish and improve the debt risk control mechanism. University leaders should firmly establish the risk consciousness and benefit consciousness, controlling bank loans, scientific and rational debt, and on the basis of o

41、verall planning and construction development school actual ability to repay loans, efforts to reduce the cost of infrastructure loans to ensure that no financial risk and influence for the loan. Financial department should according to the project investment plan, financial budget and capital spendi

42、ng for approval section with paragraph number, determine the optimization of the structure of short - and long-term loans, to reduce interest payments, in order to strengthen the management of stock fund, reduce capital precipitation, reduce capital cost, increase the service efficiency of funds. Di

43、ssolve the infrastructure financial risk specific practices: (1) set up independent finance office, responsible for financing, to debt capital in daily accounting management, reasonable arrangement the loan and repayment plans. (2) to establish risk constraint mechanism. Within the colleges and univ

44、ersities should establish and improve a set of strict and scientific internal decision-making mechanism, risk project decision by university staff and workers' congress vote, give full play to the role of the university internal aspects, try to avoid the risk of policy mistakes caused. (3) estab

45、lish a risk prevention system. Can according to the conservatism principle, the establishment of a sinking fund, form - a set of risk prevention system for colleges and universities, the financial risk to a minimum. (4) strengthen the internal audit supervision function. Accounting control is one of

46、 the important measures to guard against financial risks in colleges and universities, internal audit is internal accounting control to control in colleges and universities, it through the evaluation of accounting controls to monitor the accounting department to constantly improve and perfect accoun

47、ting control, thereby reducing loan financial risks in colleges and universities.2.建立良好的內(nèi)部控制和監(jiān)督制度。高?；üこ添?xiàng)目建設(shè)投資越來(lái)越大，涉及單位和部門(mén)越來(lái)越多，經(jīng)手人員也越來(lái)越復(fù)雜 、要明確工程進(jìn)度報(bào)表報(bào)送程序，工程款審批制度及權(quán)限，大額資金的支付除提供合同和工程進(jìn)度報(bào)表外還應(yīng)提供各監(jiān)督部門(mén)、各有關(guān)負(fù)責(zé)人簽批的會(huì)審表，進(jìn)度款的支付要提供有施工管理人員、預(yù)決算人員、監(jiān)理人員、有關(guān)職能部門(mén)負(fù)責(zé)人簽字的工程進(jìn)度會(huì)簽表，其他費(fèi)用支出按規(guī)定實(shí)行定額控制，嚴(yán)格審批手續(xù)，避免和減少不合理的支出。同時(shí)，要完善工程審計(jì)

48、制度，加強(qiáng)審計(jì)監(jiān)督，校內(nèi)審計(jì)部門(mén)應(yīng)定期檢查，及時(shí)發(fā)現(xiàn)內(nèi)部控制中的漏洞，并針對(duì)出現(xiàn)的新問(wèn)題和新情況及執(zhí)行中的薄弱環(huán)節(jié)，提出修正或改進(jìn)措施，做到有章可循，違章必糾，以提高會(huì)計(jì)信息的質(zhì)量。財(cái)務(wù)部門(mén)對(duì)完工后的工程項(xiàng)目進(jìn)行財(cái)務(wù)結(jié)算的監(jiān)督。工程項(xiàng)目完工后，財(cái)務(wù)部門(mén)應(yīng)及時(shí)核對(duì)、審查工程款項(xiàng)的支付情況如有問(wèn)題，找出原因，應(yīng)及時(shí)與基建、審計(jì)等職能部門(mén)溝通，提出解決問(wèn)題的辦法和建議。 2. Establish a good system of internal control and supervision. College of construction engineering project construc

49、tion investment is more and more big, more and more units and departments involved, handling personnel is becoming more and more complex, to clear the progress reports submitted application, project approval system and permissions, large amount of money to pay in addition to the contract and the pro

50、gress of the report should also provide each supervision department, came about endorsement, head of the list, progress payment pay to provide construction management personnel, budget, personnel, supervision personnel, signed by the head of the relevant functional departments, the progress of the s

51、ign form, other costs in accordance with the provisions, implement the quota control, strict examination and approval procedures, avoid and reduce the unreasonable expenditures. At the same time, to improve the system of project audit, strengthen the audit supervision, internal audit department shou

52、ld regularly check and timely found loopholes in internal control, and in view of the appeared in the implementation of the new situation and new problems and weak links, correction, or improvement measures are put forward, to do systematic, lawless bear, in order to improve the quality of accountin

53、g information. After the completion of the financial department of the project for the supervision of the financial statements. After the completion of the project, the financial department should be timely check, review project funds payment situation if there is any problem, find out why, should b

54、e timely communication with the infrastructure, audit and other functions, puts forward solutions and Suggestions. 3. 嚴(yán)格執(zhí)行基建工程項(xiàng)目預(yù)算、強(qiáng)化過(guò)程控制管理?；窘ㄔO(shè)過(guò)程中要維護(hù)預(yù)算的嚴(yán)肅性，將基礎(chǔ)工程項(xiàng)目細(xì)化，具體成本責(zé)任到人，嚴(yán)格控制超概算、超預(yù)算支出。結(jié)合基礎(chǔ)工程建設(shè)實(shí)際情況，以項(xiàng)目概算數(shù)字為基礎(chǔ)，進(jìn)一步細(xì)化分類(lèi)，將預(yù)算數(shù)落實(shí)到每個(gè)具體明細(xì)工程項(xiàng)目。特別是對(duì)于那些工程施工中的種種原因造成預(yù)算外的情況出現(xiàn)時(shí)，實(shí)施彈性預(yù)算控制，對(duì)超支實(shí)行嚴(yán)格的審批程序。通過(guò)明細(xì)核算及時(shí)了

55、解每項(xiàng)工程從立項(xiàng)開(kāi)始到竣工決算的項(xiàng)目核算全過(guò)程，反映了從工程施工合同的首次預(yù)付款、工程進(jìn)度款到工程決算的各階段情況。明細(xì)核算可以及時(shí)、準(zhǔn)確的反映基礎(chǔ)工程明細(xì)項(xiàng)目的預(yù)算執(zhí)行情況，保證了基本建設(shè)項(xiàng)目預(yù)算的順利執(zhí)行。為了保證預(yù)算執(zhí)行的嚴(yán)肅性，應(yīng)按時(shí)向校領(lǐng)導(dǎo)報(bào)送各類(lèi)基建項(xiàng)目預(yù)算執(zhí)行情況報(bào)表，并每年不少于兩次在校職工代表大會(huì)上公布執(zhí)行情況。 3. Strictly implement of construction engineering project budget, strengthen the process control management. Basic construction proce

56、ss in order to maintain the seriousness of the budget, will refine basic engineering projects, the specific cost of responsibility to the people, strict control over budget and over spending. In combination with the practical situation of foundation engineering construction, based on the project bud

57、get Numbers, further refined classification, to translate YuSuanShu to every specific detail engineering projects. Especially for those who works in a variety of reasons cause off-budget happens, implementing flexible budget control, implements strict examination and approval procedures for cost ove

58、rruns. Through detailed calculation timely understanding each project from project to project completion final accounts of the accounting process, from engineering construction contract reflects the advance payment for the first time, the progress of the stages of your project final accounts. Detail

59、ed accounting can timely, accurately reflect the basic engineering detail project, the implementation of the budget to ensure the smooth implementation of the budget for basic construction projects. In order to guarantee the seriousness of the budget implementation, should be on time to the school to submit the construction project budget execution situation report, not less than two times a year, and posted on the school staff and workers' congress. 4.提高基建財(cái)務(wù)人員業(yè)務(wù)素質(zhì)。高素質(zhì)的人力資源是順利完成各項(xiàng)工作的前提和保證，為了有效提高基建財(cái)務(wù)的工作質(zhì)量和效率，高校應(yīng)加強(qiáng)基建財(cái)務(wù)人員的政治學(xué)習(xí)和廉政教育，在條件具備的情