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随着我国教育事业的不断发展和深入,办学规模不断的扩大,资金渠道多元化的发展趋势越来越明显,高校中财务内部控制体系问题逐渐突现出来,财务风险不断增加,财务舞弊事件经常发生,财务风险和财务内部控制相辅相成。本文就高校财务内部控制体系的构建和存在的问题进行分析研究,并对高校财务内部控制体系的完善措施进行探讨,以便促进高校财务内部控制体系的运作效率的提高,确保财物安全。
With the constant development and deepening of China’s educational undertakings, the continuous expansion of the scale of running schools and the increasingly clear trend of diversified funding channels, the problems of financial internal control system in colleges and universities have gradually emerged, the financial risks have been constantly increasing, and financial fraudulent events have occurred frequently Financial risk and financial internal control complement each other. This article analyzes the construction and existing problems of the financial internal control system in colleges and universities, and discusses the perfecting measures of the financial internal control system in order to promote the operational efficiency of the financial internal control system and ensure the security of property.