论文部分内容阅读
高校财务内部控制是高校教学工作及内部管理的监控手段,它能确保学校正常教学活动所涉及的资金运作的效率性和效果性。本文首先列出高校的财务内部控制极易发生管理隐患的五个方面,接着找出财务内部控制的对策,不断强化财务监督管理职能,完善高校财务工作,使得高校财务内部控制发挥出更为积极有效的作用。
The internal control of financial affairs in colleges and universities is the monitoring measure of teaching work and internal management in colleges and universities. It can ensure the efficiency and effectiveness of the capital operation involved in normal teaching activities. This article first lists five aspects of the university’s financial internal control which are prone to managerial hidden trouble, and then finds out the countermeasures of financial internal control, continuously strengthens the financial supervision and management function, improves the financial work in colleges and universities, makes the university’s financial internal control play a more active Effective role.