论文部分内容阅读
随着国家对高等教育的投入逐渐增多,高校的资金与相应的规模呈现膨胀的趋势,因此,需要对高校财务内部进行系统化的管理控制。新形势下,人们对高校财务治理理念与观点就会有所改变,必然会影响现有的工作方法或者工作流程,那么就要对新的工作方式进行管理,并尽快完善内部审计的体系。文章基于财务管理的视角,对内部审计在高校财务治理中的作用进行阐述。
With the gradual increase of state investment in higher education and the expansion of capital and corresponding scale in colleges and universities, it is necessary to carry out systematic management and control over the financial affairs of higher education institutions. Under the new situation, people will change the concept and viewpoint of financial management in colleges and universities, which will inevitably affect the existing working methods or work processes. Therefore, we must manage the new working methods and improve the internal audit system as soon as possible. Based on the perspective of financial management, the article expounds the role of internal audit in the financial management of colleges and universities.