新会计法背景下高职院校财会监督优化路径研究

Research on the Optimization Path of Financial Supervision in Higher Vocational Colleges under the Background of the New Accounting Law

摘要: 高职院校已从传统的教学科研单位转变为集教学、科研、社会服务、成果转化、国际合作等多功能于一体的复杂组织体。财会监督涉及预算管理、收支管理、政府采购管理、资产管理、科研经费管理等多个领域，资金来源渠道多元化，财务风险点显著增多。新会计法的实施是高职院校完善治理结构、实现高质量发展的内在要求和重要保障。本文在剖析新会计法背景下高职院校财会监督存在的问题，提出整合完善财会制度及监督体系、加强信息化建设、构建“三位一体”监督框架及建设专业人才队伍等优化路径措施，为提升高职院校治理能力与治理水平提供理论支撑与实践参考。

Abstract: Higher vocational colleges have evolved from traditional teaching and research institutions into complex organizations integrating multiple functions: teaching, research, social services, achievement transformation, and international cooperation. Financial oversight covers a wide range of domains, including budget management, revenue and expenditure management, government procurement management, asset management, and research funding management. Notably, financial risk points have increased markedly due to diversified funding sources. Implementing the new Accounting Law serves as an internal requirement and crucial safeguard for these colleges to improve governance structures and achieve high-quality development. This study analyzes prevailing issues in financial and accounting oversight at higher vocational colleges under the newly enacted Accounting Law. It further proposes key optimization areas: integrating and refining financial and accounting systems and oversight frameworks, strengthening IT infrastructure, establishing a “three-in-one” oversight framework, and cultivating professional talent pools. These efforts provide a theoretical foundation and practical references for enhancing the governance capabilities and standards of higher vocational colleges.