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近些年来,随着我国高等院校招生规模不断扩大,高校教育体制也进行了深入的改革。这样一来,使得高校办学自主权逐渐扩大,高校经费渠道也由单一的财政拨款形式向多元化筹资形式转变。与此同时,高校的经费支出形式也发生了变化,各项支出的复杂化趋势使得高校财务风险不断增大。因此,高等院校应当对其财务内部控制管理制度进行规范。本文对我国高校财务内部控制管理制度方面所存在的不足进行了讨论,并对规范高校财务内部控制管理制度提出了一些建议及意见,以提高高校财务内部控制管理水平。
In recent years, with the continuous expansion of the enrollment of higher education institutions in our country, the university education system has undergone profound reform. In this way, the autonomy of running a university is gradually expanded, and the channels of funds for higher education also change from a single type of financial allocation to a diversified type of financing. At the same time, the forms of expenditures in colleges and universities have also changed. The complexity of various expenditures has caused the financial risks in higher education institutions to increase continuously. Therefore, institutions of higher learning should regulate their financial internal control management system. This article discusses the existing problems in the financial internal control management system of colleges and universities in our country, and puts forward some suggestions and opinions on how to standardize the financial internal control management system in order to improve the financial internal control management in colleges and universities.