论高校财务内部控制制度——以西飞技术学院为例

On the Internal Financial Control System in Universities

为保证货币资金的安全,防范采购与付款过程中的差错和舞弊行为,提高高校经济效益,杜绝不合理收费,加强科室管理,从货币资金的管理与控制、材料采购及付款流程控制、经费开支的审批和使用控制、收费窗口的收入控制等方面阐述高校财务内部控制制度的作用、方法、流程、存在问题和改进措施。

In order to ensure the safety of monetary funds, it＇s necessary to prevent the errors and fraud in the procurement and payment process, improve college economic benefits, prevent unreasonable charges and strengthen the management. This article discusses the role of college internal fincial control system, method, process, existing problems and improving measures mainly from the currency and capital management, material procurement and payment flow control, approval and use of funds expenditure, income control of window charges etc.