On Bills Management System in Colleges and Universities
LI Dao-ping · 2009
Bills are now used for various purposes in colleges and universities who are now collecting funds from different sources instead of being financed solely by the government.As the original evidence for accounting,bills play the function of capital management for colleges and universities,and they also serve as the evidence for government supervision by such agencies as financing,pricing,auditing and taxing.This paper first summarizes problems found in bills management in higher education institutions including failure to understand their importance,confusion of application purposes,weak process management,low efficiency and lack of regulating and monitoring systems.It then proposes that to improve bills management,it is necessary to strengthen study of relevant laws and regulations,tighten monitoring over purchases,and make rules on operating processes,adopt appropriate punishment and awarding systems,etc.