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随着国家教育事业不断发展,高等教育作为产业被推向市场已成为了必然的趋势。民办高校越来越多,部分高校通过个人或者集体投资以及融资来达到办学的目的,这样不仅可以扩大高校的自主权还可以推动市场经济的发展。高校财务部门流通的教育资金越来越大,其内部控制合理化的要求越来越强烈。文章从内部控制的角度探讨高校财务管理存在的普遍问题及对策。
With the continuous development of national education, higher education as an industry has been pushed to the market has become an inevitable trend. More and more private colleges and universities, some colleges and universities through personal or collective investment and financing to achieve the purpose of running a school, so that not only can expand the autonomy of colleges and universities can also promote the development of market economy. The educational funds circulating in the financial departments of universities are getting bigger and bigger, and the requirements of rationalization of internal control are getting stronger and stronger. The article probes into the common problems existing in the financial management of colleges and universities and the countermeasures from the perspective of internal control.