建立完善高职院校财务内部控制制度的思考

How to Establish and Improve the Internal Control System of Finance in Higher Vocational Colleges

随着高职院校教育体制改革的不断深化和办学形式多样化、筹资渠道多元化、经济活动复杂化，高职院校财务管理的需求也相应发生了重大变化。为保证高职院校的财务运行健康安全，财务信息真实、可靠和完整，不仅需要外部约束监督机制，更需要内部的控制管理机制。本文从财务内部控制（以下简称内控）基本原则、一般方法和内容等角度，针对高职院校财务内控现状，对建立健全高职院校财务内控制度进行探讨。

Along with the deepening reform of the education system and diversification of the school forms, diversification of the financing sources, and the complication of the economic activity in higher vocational college, the needs of the financial management of higher vocational colleges have undergone significant changes accordingly. In order to ensure the health and safety of the financial operation, and the authenticity, reliability and integrity of the financial information of the higher vocational colleges, we need not only the external constrained supervision mechanism, but also the internal control management mechanism. In this paper, we choose the financial internal control basic principle （ hereinafter referred to as the internal control）, general approach and content as the point of view, and we focus on the present situation of the financial internal control in higher vocational colleges, to discuss how to establish and improve the financial internal control system of higher vocational colleges.