高职院校合同管理与财务风险协同控制体系研究

Research on the Collaborative Control System of Contract Management and Financial Risk in Higher Vocational Colleges

摘要: 随着高职院校办学规模持续扩大，院校对内在质量提升的重视程度日益增强，与此同时院校经济活动日趋复杂，各类经济合同数量显著增加，合同管理与财务风险防控的内在联系愈发紧密。当前高职院校普遍存在合同管理与财务管理制度脱节、流程衔接不畅、信息化支撑不足、监督联动薄弱等问题，易造成国有资产损失、审计风险及资金使用效率偏低等隐患。本文分析高职院校合同管理与财务风险协同管控的现实问题及成因，构建制度、流程、数据、监督“四位一体”的协同控制体系，为规范学校经济行为、防范财务风险、提升管理水平提供参考。

Abstract: With the continuous expansion of the scale of higher vocational colleges, colleges and universities pay more and more attention to the improvement of internal quality. At the same time, the economic activities of colleges and universities are becoming more and more complex, the number of various economic contracts has increased significantly, and the internal relationship between contract management and financial risk prevention and control has become closer. At present, there are many problems in higher vocational colleges, such as disconnection between contract management and financial management system, poor process connection, insufficient information support, weak supervision and linkage, which are easy to cause hidden dangers such as loss of state-owned assets, audit risk and low efficiency of capital use. This paper analyzes the practical problems and causes of the cooperative control of contract management and financial risk in higher vocational colleges, and constructs a “four in one” cooperative control system of system, process, data and supervision, so as to provide reference for standardizing school economic behavior, preventing financial risks and improving management level.