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随着经济全球化不断发展和信息化日益完善,健全的高校财务信息管理和内部控制体制在日益激烈的竞争环境下显得尤为关键。财务信息化的发展和提升为高校财务管理提供了便利,但是财务信息化业务流程的变化直接影响着财务的内部控制,本文主要通过分析高校财务信息管理对内部控制体系进行阐述和说明。并且对如何构建信息化环境下财务内部控制系统进行探索。
With the continuous development of economic globalization and the improvement of information technology, a sound university financial information management and internal control system are particularly crucial in an increasingly competitive environment. However, the change of financial information business process directly affects the internal control of finance. This paper mainly expounds and explains the internal control system by analyzing the financial information management in colleges and universities. And explores how to construct the financial internal control system under the information environment.