Jieqiong Yang,Chunmei Xie,Sha Liao

A large number of long-term suspended accounts for current accounts have been identified in the financial management of higher vocational colleges. They will reduce the accuracy of the accounting information and cover up financial and operating risks. In terms of internal control, this paper systematically presents the definition, accounting standards and management characteristics of current accounts in higher vocational colleges, analyzes the main types, manifestations and related risks of long-term suspended accounts, and identifies internal control deficiencies such as a lack of connection between budgeting and accounting, insufficient inter-departmental coordination, and weak supervision. Based on the above, governance approaches are proposed to enhance the alignment of budgets and accounts, establish a cooperative reconciliation mechanism, strengthen audit and accountability, etc. Suggestions are also made for governance-effect evaluation, process optimisation, information system development and long-term mechanism construction, providing a reference for higher vocational colleges to improve the quality and efficiency of current-fund management.

internal control; higher vocational colleges; current accounts; longterm suspended accounts; risk governance

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