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高等教育学校是我国现代教育体系的重要组成部分,承担着为国家提供高等教育、为经济发展输送优质人才的社会职能。高校管理能力的提升是当前高校发展中的主体之一。本文结合高校目前的主要财务风险类型,对高等院校财务内部控制管理中的问题及其体系的构建与完善展开了研究与讨论。
Higher education schools are an important part of China’s modern education system and assume the social functions of providing higher education to the country and transporting high-quality talents for economic development. The improvement of university management ability is one of the main bodies in the development of colleges and universities. Based on the current major financial risk types in colleges and universities, this paper studies and discusses the problems in the internal control of financial institutions of higher learning and the construction and improvement of its system.