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随着教育体制的深入发展,高职院校要求学校在教育体制、财务体系、管理体系等方面都齐步并进进行创新改革,从而促进高职院校的全面发展。但高校在实际发展中,财务体系中的管理模式和内部控制制度等方面都存在较为复杂的问题,增加高校的债务负担,阻碍高校开展创新教育模式。因而加强高校财务内控体系的构建和优化升级,是确保高校资金安全的重要手段。本文从高校财务内控体系的发展现状入手,探究当前高校财务内控体系发展过程中存在的问题,从而对症下药,采取正确的途径完善高校财务内控体系。以期实现高校财务内部体系的科学性和准确性,为高校发展奠定坚实的经济基础。
With the in-depth development of the education system, higher vocational colleges require schools to make innovations and reforms simultaneously in education system, financial system and management system so as to promote the all-round development of higher vocational colleges. However, the colleges and universities have some complicated problems in the actual development, the management mode in the financial system and the internal control system, which increases the debt burden of colleges and hinder the innovation education mode in colleges and universities. Therefore, to strengthen the construction of university financial internal control system and optimize and upgrade is an important means to ensure the safety of university funds. This article starts with the current situation of the development of financial internal control system in colleges and universities and probes into the existing problems in the development of the financial internal control system in colleges so as to remedy the problem and take the correct approach to improve the financial internal control system in colleges and universities. With a view to achieving the scientific and accurate financial internal system of colleges and universities and laying a solid economic foundation for the development of colleges and universities.