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近些年来,由于高校内部财务控制与风险管理中存在不完善的因素,造成高校财产出现一定的损失,对高校的发展带来了不利因素。本文主要基于财务风险理论,针对当前高校内部财务管理工作中存在的问题进行分析,结合高校财务工作的实际特征,构建高校内部财务控制与风险管理综合评价模型,以此作为完善我国高校内部控制制度、促进风险识别评估、健全内部控制环境、提高风险防范意识等方面的措施。
In recent years, due to the imperfect factors in the financial control and risk management in colleges and universities, the loss of college property has caused a certain loss, which brings unfavorable factors to the development of colleges and universities. Based on the theory of financial risk, this paper analyzes the existing problems in the internal financial management in colleges and universities, combined with the actual characteristics of the financial work in colleges and universities to build a comprehensive evaluation model of financial control and risk management in colleges and universities as a measure to improve the internal control system , Promote risk identification assessment, improve the internal control environment, and raise awareness of risk prevention.