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高校财务的内部控制,旨在确保高校经济业务活动的合法合规性、会计资料的真实准确性,防止会计差错及营私舞弊现象的发生,以便于提高高校公共服务的效率和质量。随着国家对高等教育事业的重视,对高校办学经费的投入力度不断扩大,造成高校财务内部控制管理的问题不断增多。其次,伴随着高校实行学生自主管理的实施,高校的资金筹资方式出现了多样化。本文通过对高校财务的内部控制管理存在的问题进行分析,提出了相应的改善措施。
The internal control of university finance aims at ensuring the legal compliance of economic activities in colleges and universities, the true accuracy of accounting information, preventing accounting errors and malpractices, so as to improve the efficiency and quality of public service in colleges and universities. As the state attaches great importance to the cause of higher education, the investment in running higher education institutions has been constantly expanding, resulting in an ever-increasing problem of the financial internal control and management in colleges and universities. Second, along with the implementation of student self-management in colleges and universities, there are diversified ways of capital financing in colleges and universities. This paper analyzes the problems existing in the internal control and management of university finance and puts forward the corresponding improvement measures.