高校财务内部控制问题及改善措施初探

Preliminary Discussion on Problems and Improvement of financial Internal Control in Colleges

针对目前高校财务内部控制存在财务内部控制观念薄弱、财务内部控制体系不健全、预算编制和执行不科学、资产管理不合理等问题,从提升财务内部控制观念、健全财务内部控制体系、合理执行预算管理、合理管理资产、加强内部监督等方面提出改善措施建议,从而进一步健全高校财务内部控制体系。

The article points out the problems in weak sense of financial internal control, imper- fect system, unscientific budgeting and implementation and irrational asset management at colleges, In addition, measures are recommended in enhancing financial internal control concepts, perfecting the system, implementing budget and assets management reasonably and strengthening internal supervision so as to further improve the college financial internal control system.