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最近几年高校经济犯罪频发,本人认为其主要原因是财务流程不够规范,内控制度不够完善。本文以高校资金运动的规律为主线,以经济责任制为基础,对高校的财务工作流程进行了重新梳理,通过查找存在的风险点,提出通过采用适当的内控措施并定期分析内控制度的执行情况,及时的修订和补充内控制度等方式完善高校财务工作流程,提高高校财务的内控水平。
In recent years, colleges and universities have had frequent economic crimes. I think the main reason is that the financial procedures are not standardized and the internal control system is not perfect enough. Based on the principle of economic responsibility system, this paper reorganizes the financial work process of colleges and universities. By finding out the existing risk points, this paper puts forward that through the adoption of appropriate internal control measures and regular analysis of the implementation of the internal control system , Timely revision and supplement of internal control system and other ways to improve the financial work process of colleges and universities to improve the level of financial control in colleges and universities.