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社会经济的发展推动了我国高校教育体制的改革和发展,在高校发展的过程中,除了教育教学工作的改革与发展外,高校财务内部控制制度的建设与完善也是其应关注的重点。对于高校而言,其财务内部控制以及财务管理水平的提升对于高校资金的利用及管理等都有着重要的意义。本文从财务内部控制的角度出发,在分析其在高校实施中存在的一些问题的基础上探讨改善高校财务内部控制的对策。
In the course of the development of colleges and universities, in addition to the reform and development of education and teaching work, the construction and perfection of financial internal control system in institutions of higher learning is also the key point that should be paid attention to in the reform and development of the institution of higher education in our country. For colleges and universities, the financial internal control and the improvement of the financial management level are of great significance to the utilization and management of college funds. This article from the perspective of financial internal control, based on the analysis of some problems in the implementation of colleges and universities to explore the countermeasures to improve the financial internal control of colleges and universities.