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高校内部控制不仅是会计系统的内部控制,而且是整个高校管理体制和管理框架内的控制。近年来,随着高校的迅速发展,高校内部控制方面出现的问题也随之增多;同时,教育部和财政部都对高校内部控制提出了更高的要求。在成本效益原则下,内部控制必须向管理的每个环节延伸和渗透。文章通过对高校内部控制制度建设方面的问题及现状进行分析,针对性地提出了强高校人员内部控制意识、科学配置管理人员、加强风险评估和管理、强化内外监督、加强信息沟通等应对措施,对于提高高校经济管理水平,保证高校资产安全,具有重要的实践意义。
University internal control is not only the internal control of the accounting system, but also the entire university management system and management within the control. In recent years, with the rapid development of colleges and universities, there are more problems in the internal control of colleges and universities. At the same time, the Ministry of Education and the Ministry of Finance all set higher demands on the internal control of colleges and universities. Under the principle of cost-effectiveness, internal control must extend and permeate every aspect of management. By analyzing the problems and current situation in the construction of internal control system in colleges and universities, this paper puts forward some countermeasures such as strengthening awareness of internal control in higher education institutions, allocating managers scientifically, strengthening risk assessment and management, strengthening internal and external supervision, and strengthening information communication. It is of great practical significance to improve the economic management of colleges and universities and to ensure the safety of assets in colleges and universities.