高校投融资活动的内控优化探析

Analysis of the internal control optimization of the investment and financing activities in Colleges and universities

随着高校经营活动与资金来源的多样化,高校的经济活动更加复杂化,尤其是普惠金融观念的铺开,使得高校的投融资活动越来越频繁。然而,我国高校目前的投融资内部控制远远落后于投融资活动的步伐,腐败等不端行为多发生在这些环节当中。

Along with the diversification of business activities and sources of funds, the economic activity is more complicated, especially the spread of inclusive financial ideas, make the investment and financing activities have become increasingly frequent.However, the pace of investment and financing of internal control at present is far behind the investment and financing activities in Colleges and universities in China, corruption and other misconduct occurred in these aspects.