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教育体制的改革促进了我国教育事业的蓬勃发展,高校办学的资金来源也由国家财政拨款逐渐发展成自主办学;再加上随着高校的不断扩建,招生数量也越来越多,这就使我国高校的财务管理面临着严峻的考验,财务管理工作中出现了很多的问题。本文简单分析了内部控制视角下我国高校财务管理工作中存在的主要问题,并基此提出了几点改善财务管理工作的建议,以期高校财务管理工作的进行提供可以借鉴的资料。
The reform of the education system has promoted the flourishing development of education in our country. The source of funds for the running of colleges and universities has also gradually developed into an autonomous school funded by state funding. In addition, with the continuous expansion of higher education institutions, the number of students enrolled in schools is also growing, which makes The financial management of colleges and universities in our country is facing a severe test, and many problems have appeared in the financial management. This article simply analyzes the main problems in the financial management of colleges and universities in China from the perspective of internal control. Based on this, I put forward some suggestions on how to improve the financial management, in the hope of providing reference materials for the financial management in colleges and universities.