论文部分内容阅读
近年来,我国高校随着规模的扩大,经济活动越来越复杂,财务收支日益多元化,管理内容和风险也随之提高,迫切需要建立设计科学、体系完善的内部控制,以强化风险防控机制,有效保证财产安全,提高组织管理效率。为此,财政部、教育部先后印发《行政事业单位内部控制规范(试行)》(财会[2012]21号)、《关于全面推进行
In recent years, with the expansion of the scale, more and more complex economic activities, increasingly diversified financial revenues and expenditures, as well as the increased content and risks of management, colleges and universities in our country urgently need to establish a scientific system with sound internal control system so as to strengthen risk prevention Control mechanism to effectively ensure the safety of property, improve organizational management efficiency. To this end, the Ministry of Finance and the Ministry of Education have successively promulgated the “Standard for Internal Control of Administrative Institutions (Trial)” (Cai Kuai [2012] No. 21), the "