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随着社会的发展,高校的改革,我国高校经济活动环境发生了很大变化,高校财务内部控制环境亦发生了改变,新形势下高校财务内部控制已被提上议程。本文分析了我国高校财务内部控制的特点,指出了我国高校财务内部控制存在的问题,并进一步提出了完善高校财务内部控制的几点措施。
With the development of society and the reform of colleges and universities, the environment for the economic activities of colleges and universities in our country has undergone tremendous changes. The internal control environment for financial affairs has also changed. Under the new situation, the internal financial controls of colleges and universities have been put on the agenda. This paper analyzes the characteristics of financial internal control in colleges and universities in our country, points out the problems existing in the internal financial control of colleges and universities, and puts forward some measures to improve the internal financial control in colleges and universities.