本文基于风险管理的视角,在加强高校内部控制规范的框架体系中,分析财务内控的必要性和控制点,重点分析高校财务内部控制在管理制度、风险控制、监督等方面的不足,研究内控结构各要素在高校财务内部控制中的规范处理,以提升财务管理的绩效水平。 Based on the perspective of risk management, this paper analyzes the necessity and control points of financial internal control in the framework of strengthening the internal control norms of colleges and universities, focusing on the analysis of inadequacies in the management system, risk control and supervision of financial internal control in colleges and universities, The various elements in the financial internal control of standardized management, in order to enhance the performance level of financial management.