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随着我国经济的不断发展,高等学校事业蓬勃发展,财务内部控制既是高等学校的一项重要管理活动,又是一项重要的制度安排,是高等学校内部治理的基石。强化内部控制,对于规范财经秩序,提高单位管理水平,改进高等学校公共服务的质量和效率,都具有重要意义。本文通过对现阶段高等学校财务内部控制中存在的主要风险的阐述,相应提出内部控制的有效方法。
With the continuous development of economy in our country and the vigorous development of institutions of higher education, financial internal control is not only an important management activity of colleges and universities but also an important institutional arrangement, which is the cornerstone of the internal governance of institutions of higher learning. Strengthening internal control is of great significance for standardizing the financial and economic order, improving the management level of units and improving the quality and efficiency of public service in higher schools. This article elaborates the major risks existing in the financial internal control in colleges and universities at present, and puts forward the effective method of internal control accordingly.