高校货币资金的内部控制分析

The Study of College Funding Currency in the Internal Control

介绍当前高校资金管理中存在的问题,针对相应问题提出对策与建议,从高校内部控制的总体目标和应遵循的原则出发,讨论岗位分工控制、授权批准控制、现金控制、银行存款控制、票据控制、印章控制、日记账控制、监督检查8个方面的高校货币资金内部控制方式。该方式可以降低风险,保护高校货币资金安全和完整。

This article describes the current management of funds in colleges anduniversities exist, the appropriate response to the question put forward countermeasures and suggestions from colleges and universities within the control of the overall objectives and principles to be followed to discuss the status of the division of control, the approval of authorized control, cash control, bank deposit control, control instruments, seal control, journal eontrol, supervision and inspection, and other aspects of the eight colleges and universities currency funds way of internal controls. It can reduce the risk of currency funds colleges and universities to protect the security and integrity.