论文部分内容阅读
高校财务内部控制水平的提升可以有效确保高校的资产安全,也是实现高校发展的重要前提和保障。但高校财务内部控制存在着思想认识不足、制度不健全、缺乏有效的预算管理、缺乏必要的风险评估体系等问题,并据此对完善我国高校财务内部控制提出有针对性的策略。
The improvement of financial internal control in colleges and universities can effectively ensure the safety of assets in colleges and universities and also an important precondition and guarantee for the development of colleges and universities. However, there are some problems in the financial internal control of colleges and universities, such as the lack of understanding of the ideology, the imperfect system, the lack of effective budget management and the lack of necessary risk assessment system. Based on this, the article puts forward some strategies to improve the financial internal control of colleges and universities in our country.