高等职业院校业务层面的内部控制体系优化略探

A Probe into the Optimization of Internal Control System in the Business Level of Higher Vocational Colleges

在高等职业院校业务层面上,学院预算的编制、社会培训和社会服务、固定资产的管理,存在的问题和风险点较多,属于内部控制优化的重点。应通过成立预算委员会、改变预算编制方法等措施来提高预算资金的使用效率;通过细化业务管理办法、严格执行公对公汇款和公务卡结算等措施来保证财务信息真实可靠、有效防范舞弊行为;通过严格落实固定资产盘点制度、建立固定资产定期检查等措施来保证资产的安全、完整和使用效率。

In the business level of higher vocational colleges, there exists a lot of problems and risk points in the preparation of the college＇s budget, social training and social services, management of fixed assets, which are the key points of optimizing the internal control.The efficiency of budget funds should be improved through the establishment of budget committees and changes of budget preparation methods. Through the refinement of business management measures, strict implementation of public remittances and official card settlement and other measures to ensure the financial information is true and reliable, and the effective prevention of fraud. The safety, integrity and efficiency of assets can be ensured by strictly implementing the fixed assets inventory system and establishing periodic inspection of fixed assets and so on.