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当前,我国高校经营管理日趋成熟,财务管理机制配套管理功能也日益加深。随着高校教育事业的迅猛发展,高校内部可调配的各类资源明显增加,能够参与市场经济也越来越频繁,经济活动的内容可参与的领域越来越多,内部控制体系日趋复杂化和多样化。由此可见,完善财务内部控制、确保资金安全高效使用成为新形势下高校财务管理工作亟待解决的重要问题。
At present, the management of colleges and universities in our country is maturing day by day, and the supporting management functions of the financial management mechanism are deepening day by day. With the rapid development of higher education, the various types of resources that can be allocated within colleges and universities have been significantly increased, the market economy has become more and more frequent, the areas in which economic activities can be involved are becoming more and more frequent, the internal control system is increasingly complicated, diversification. Thus, to improve the financial internal control and ensure the safe and efficient use of funds has become an important issue to be solved in the financial management of colleges and universities in the new situation.