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随着我国高校规模的不断扩大,教育体制改革的不断深入,内部控制制度巳成为高校确保财务信息的真实性、准确性,维护国有资产的完整性,防止舞弊和纠正错误,确保学校教育事业活动有秩序和有效运行的必要手段。近年来,高校经济案件频发,这也说明高校财务在内控制度建设方面仍存在薄弱环节。本人通过对高校内控现状进行分析,找出存在的问题及对策。
With the continuous expansion of the universities in our country and the deepening reform of the education system, the internal control system has become the authenticity and accuracy of the financial information in colleges and universities, maintaining the integrity of the state-owned assets, preventing fraud and correcting mistakes, and ensuring the educational activities of schools Necessary means for orderly and effective operation. In recent years, colleges and universities have frequent economic cases, which also shows that there is still a weak link in the construction of internal control system for university finance. I analyze the current situation of internal control in colleges and universities to find out the existing problems and countermeasures.