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本文全面归纳了我国高校在运行发展过程中普遍存在的财务管理风险,并分析其产生的背景和研究意义,同时分析了风险产生的原因。在此基础上,基于有效防控财务管理风险的目的,运用高校内部审计手段,从预算管理、收支管理、政府采购管理、资产管理、基建项目管理、合同管理等方面,提出构建高校财务管理风险审计防控体系的设想。
This article comprehensively summarizes the financial management risks that exist in the operation and development of colleges and universities in our country and analyzes the background and significance of the research. At the same time, it analyzes the causes of the risks. On the basis of this, based on the purpose of effective prevention and control of financial management risks, the author uses the internal audit measures of colleges and universities to propose the ways of constructing university financial management from the aspects of budget management, revenue and expenditure management, government procurement management, asset management, infrastructure project management and contract management Assumption of Risk Audit Prevention and Control System.