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目前,我国高校的内部控制机制还不完善,主要存在财务管理制度不健全、预算制度不完善、人力资源管理不科学、内部控制信息系统不通畅以及内部审计监督措施不完善等问题,这些都严重影响到高校内部资源的合理调度以及科学有效的使用,所以可以通过完善健全财务管理制度、建立科学预算制度、引入科学的人力资源管理方式、完善信息系统并实现信息公开以及通过问责机制强化监督检查来完善高校内部控制机制。
At present, the internal control mechanism of colleges and universities in our country is still not perfect. There are many problems such as the imperfect financial management system, the imperfect budget system, unscientific management of human resources, the unobstructed internal control information system and the imperfection of internal audit supervision measures Affecting the reasonable dispatching of resources within colleges and universities as well as the scientific and effective use of them. Therefore, by improving and perfecting the financial management system, establishing a scientific budget system, introducing scientific human resource management methods, improving information systems and disclosing information, and strengthening supervision through accountability mechanisms Check to Improve the Internal Control Mechanism in Colleges and Universities.