对高职院校内部控制在财务管理中作用的思考

Thoughts of Internal Control of Vocational College to Financial Management

近年来,随着高等教育深化改革的步伐,高职院校得到了蓬勃的发展,越来越多的学校意识到内部控制的重要性。本文通过分析财务管理和内部控制一些现状,概括了高职院校财务管理与内部控制的必要性,旨在提升高职院校的财务管理与内部控制水平。

As the higher education reform has been intensified more and more quickly, a lot of vocational col- leges have realized the significance of internal control. In this paper, the necessity of financial management and in- ternal control to vocational colleges are summarized, and through analyzing the actual condition of financial manage- ment and internal controls in vocational colleges, aiming to improve the level of financial management and internal control of vocational colleges.