College financial system content
Expenditure refers to the fund consumption and losses incurred by colleges and universities in carrying out teaching, scientific research and other activities.
Expenditures for colleges and universities include:
(1) Business expenditures, that is, the basic expenditures and project expenditures incurred by colleges and universities to carry out teaching, scientific research and auxiliary activities.
Basic expenditures refer to the expenditures incurred by colleges and universities to ensure their normal operation, complete teaching, scientific research and other daily tasks, including personnel expenditures and public expenditures.
Project expenditures refer to expenditures incurred by colleges and universities in addition to basic expenditures in order to complete specific work tasks and career development goals.
(2) Operating expenses, that is, the expenses incurred by colleges and universities when carrying out non-independent accounting business activities other than teaching, scientific research and their auxiliary activities. Operating expenses should be proportional to operating income.
(3) Subsidy expenditures for affiliated units, that is, expenditures incurred by colleges and universities to subsidize affiliated units with income other than fiscal subsidy income.
(4) Expenditures turned over to superiors, that is, expenditures turned over to superior units by colleges and universities in accordance with the regulations of the financial department and the competent department.
(5) Other expenditures, that is, various expenditures outside the scope of the above provisions of this article. Including interest expenses, donation expenses, etc.
Other matters of the financial system of universities
The main contents of financial supervision of colleges and universities include:
(1) The scientificity, authenticity and completeness of budget preparation and financial reporting; the effectiveness and balance of budget execution
(2) Legality and compliance of various income and expenditures
(3) Management of carryover and balances
(4) Standardization and effectiveness of asset management
(5) Compliance and risk level of liabilities
(6) Inspect and correct problems that violate financial rules and regulations
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