A Study On Improvement Of Secondary Units' Financial Supervision Of Hunan Vocational College For Nationalities

Along with the development of the higher vocational and technical education,funding,embrace appropriations,university-enterprise cooperation in higher vocational education funding channels will continue to widen,the investment of new campus construction,teaching facilities,scientific research funds,and other spending expands unceasingly,to cope with the increasingly fierce market competition,to arouse the enthusiasm of the secondary unit,thus the secondary unit is big financial expansion,naturally it becomes important to financial regulation of the secondary units.Based on the systematically analysis of related literature,on the basis of using the case method and literature research,respectively from the economic man hypothesis,the principal-agent theory and information asymmetry theory to analyze the basic theory of the secondary unit of financial regulation in higher vocational colleges,and then introduces the national vocational college of hunan secondary unit of financial supervision of the status quo,analysis of the existing financial budget from real serious,adjust the rate and the high rate of additional financial budget and revenue budget supervision does not reach the designated position of the secondary units as well as the assets of the secondary units purchasing and financial regulatory problems such as poor regulation,this paper argues that the main is the lack of a sound financial supervision system,financial supervision seriously insufficient,financial regulation range is too large,the lack of perfect internal audit supervision and financial regulators lack of professional quality,evaluation mechanism is impe rfect and so on.On this basis,this paper puts forward scientific prepare financial budget,improve the execution of budget supervision,implementation of the comprehensive evaluation system of budgetary expenditures and perfect internal accounting delegation system,to implement the assets internal control regulation improvements,by increasing the effectiveness of the internal audit independence and external supervision,establishing the internal control self assessment and supervision mechanism,strengthen internal accounting control of secondary units earned income,and establish the revenue income leadership is responsible for the system,increasing financial information transparency and attaches great importance to the financial personnel team construction and so on security measures,efforts to form a relatively complete of the secondary unit of the college of hunan national financial regulatory system.