摘要
本文针对高校基建财务内部控制体系建设的必要性,从构建高校基建财务内部控制指标体系的目标出发,参照COSO《内部控制——整体构架》,从而设计出涵盖五要素的完整的基建财务内部控制指标体系,以便为高校基建财务内部控制提供参考,以实现高校基建财务内部控制的设置目标。
This paper aims at the establishment of infrastructure financial internal control system in universities,and finally sets up a rounded system,which covers the five factors stated in the COSO Report,also shoots from the targets of such internal control.Therefore,this system can provide information for universities' infrastructure financial internal control to achieve the above targets.
出处
《时代经贸》
2011年第20期181-181,共1页
TIMES OF ECONOMY & TRADE
关键词
高校
基建财务
内部控制指标体系
universities
capital construction financial
Intemalcontrolindexsystem