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高等学校教育体制改革不断深入,财政部陆续颁布了《高等学校财务制度》(财教【2012】488号)、《高等学校会计制度》(财会【2013】30号)等多项高校相关的财务制度,高校财务内部控制面临着新的形式,需要根据实际情况,分析财务内部存在的问题,完善高校财务内部控制,促进高等教育的高速发展。
The reform of education system in colleges and universities has been further deepened. The Ministry of Finance successively promulgated a number of university-related financial services such as the Financial System of Higher Education Institutions (Caijian [2012] No. 488) and the Accounting System for Higher Education Institutions (Caihui [2013] No.30) System, the internal control of financial affairs in colleges and universities is facing a new form. According to the actual situation, it is necessary to analyze the problems existing within the financial system, improve the financial internal control of colleges and universities, and promote the rapid development of higher education.