摘要
高校财务管理在高校管理中处于核心地位,内部控制下高校财务管理的最终目标是保障学校财产安全和完整,提高资金资源使用效益,促进学校持续健康稳定发展.针对当前高校财务管理存在的欠缺和不足,从内部控制的角度出发,通过分析,提出加强和完善高校财务管理的对策和建议.
Financial management is the core of the management of the universities and colleges. The ultimate goal of financial management under the internal control is to ensure the safety and completeness of the property, to enhance the efficiency of the capital and to promote sustainable, healthy and stable development of the universities. In the light of the disadvantages and shortcomings in the current financial management of the universities and colleges, the countermeasures and suggestions are put forwards after detailed analysis to strengthen and improve the financial management in terms of the internal control.
出处
《海南热带海洋学院学报》
2016年第5期124-128,共5页
Journal of Hainan Tropical Ocean University
基金
广东省2015-2016年度会计科研课题(2015A68)
关键词
高校
内部控制
财务管理
university and college
internal control
financial management