加强高校货币资金内部控制，降低财务风险

Strengthen the Internal Control of Monetary Assets and Reduce Financial Risks of Universities

讨论了高校货币资金的内部控制和管理办法，并以北航为例，分别从货币资金的岗位分工内部控制、授权审批控制、预算控制、日常管理以及监督检查几个方面介绍了北航在货币资金内部控制中的管理办法，并指出高校财会人员自身素质的提高，将促进货币资金内部控制制度的完善。

This paper discusses the internal control and management of monetary assets in universities, in the case of BUAA, the paper introduces the methods of control and management from such aspects as internal control by the division staff, authorized examination and approval, budget control, daily management and supervision. The paper also points out that the quality improvement of accountants and auditors contributes to the internal control.