风险防范原则下幼儿园财务内部控制的基本路径

Risk Management of Financial Control in Kindergartens

通过访谈及问卷调查,发现幼儿园财务管理存在着严重的内部控制缺陷,主要表现在财务制度虚设、财会人员专业素质偏低、控制平台滞后等方面。这些问题不仅影响幼儿园正常教育教学活动开展,还隐藏着不少风险因素。依据幼儿园组织结构特征和控制工作原理,改善幼儿园财务内部控制的路径是多元的、动态的、渐进的,主要有提高幼儿园管理主体风险管理意识及内部控制水平,以财务系统为核心改进内部控制平台、以风险评估和预防为主线完善幼儿园内部控制制度体系三条基本路径。

Through interview and questionnaire survey, we tound that there are selaoUS lntert^u L,o ~1..~ lems of financial management in kindergartens The problems mainly are in the financial system： low accounting quality, no professional risk control, etc. These problems have affect the normal kindergarten education activitie~ On the basis of the kindergarten organization structure characteristics, this paper gives the suggestions in impro- ving kindergarten management, having the eonsciousness of risk management and internal control. Risk assessment and management is the main way to perfect the financial system of kindergarten.