论我国高校财务安全性内部控制体系的构建

On the Construct of Internal Control System of University Financial Security

随着20世纪90年代高校扩招,高校的在校生规模、运转资金总额、债务额大小等都有着质的变化。高校虽然性质上仍属于事业单位,但财务管理上已显示出企业化特点,债务管理、经费管理等方面都不同程度地出现了大量的经济案件,而内部控制无统一化制度体系正是原因之一。通过分析高校财务安全性现状,对高校财务风险进行分析和评估,在此基础上提出了高校财务管理中的关键控制点和构建风险管理框架下高校内部控制体系的对策。

With the expanding enrollment of students in universities in 1990s, the number of students on campus, volumn of operating funds as well as debts incurred varied significantly. Though still a government agency, the budget management of universities has increasingly showed the features of a business enterprise. During to the disuniformity of internal control, numerous criminal cases have occured in the field of debt and funds management. Based on the currrent security situation of university accounting, this article analzies and evaluates the risks of univeristy accounting, and proposes key control measures and internal control methods under the model of risk control in the field of university accounting affaires.