摘要
往来款管理作为高校财务管理中的重点内容,关系着高校资金运转效率和高校自身的发展建设。针对目前高校普遍存在的对往来款管理重视程度不高、往来款基础核算不规范以及往来款监管措施不完善等问题,结合高校实际的财务环境,提出相关完善建议,以期能切实提高高校往来款管理效率。
As the key content of financial management in colleges and universities,transaction management is related to the efficiency of college fund operation and the development and construction of colleges and universities themselves.In view of the current common problems in colleges and universities that pay less attention to the management of exchange funds,the basic accounting of exchange funds is not standardized,and the supervision measures for exchange funds are not perfect,relevant suggestions for improvement are put forward in combination with the actual financial environment of the university,in order to increase effectively the exchange funds of management efficiency in colleges and universities.
作者
郑雯
ZHENG Wen(Zhejiang Vocational College of Finance,Hangzhou,310018)
出处
《办公自动化》
2021年第22期31-32,40,共3页
Office Informatization
基金
2021年度浙江金融职业学院校级课题《“互联网+”背景下高校往来款管理创新研究》研究成果
关键词
互联网+
往来款
高校
Internet+
current funds
colleges and universities
作者简介
郑雯(1990-),女,汉族,江西上饶人,硕士研究生,会计师。研究方向:高校财务管理。