高校财务信息化集中与内部控制

Financial Information Centralization in Universities and Internal Control

高校财务信息化集中对传统内部控制产生了一定冲击,这要求从信息丰富、使用灵活、有效管理、防范安全的设计原则出发,制定出一套高校财务信息化集中下的内部控制措施,具体措施应包括系统开发控制、系统维护控制、岗位与人员控制、业务控制、数据安全控制等方面。

Financial information centralization of universities has some certain impacts to the traditional internal control. It requires new sets of internal control measures, which are drew up from the design principle of rich information, flexible use, effecitive management and preventive security, such as accounting information system development, system maintenance control, post and personnel control, operation control, data security control and so on.