预算控制视角下的高校内部控制研究

Internal Control from the Perspective of Budget Control in Universities

内部控制是高校财务管理的重要组成部分,由校内环境、风险评估、控制措施、信息沟通、监督检查五大要素构成,具有全程性、关键性、制衡性、可行性和最佳成本效益五大原则。预算管理有利于实现高校内部控制的目标,有利于高校内部控制措施的落实,有利于高校实现发展战略目标,可以通过完善治理结构、明确权责分配、提高风险应对能力、严格预算执行以及利用预算管理信息系统加强部门之间的信息沟通、实现内部监督六个关键环节来体现。

As an important component of university financial management,internal control,composed of 5 basic elements including internal environment, risk assessment, controlling measures, information communication and supervision,has to follow 5 principles,i.e. global control,key control,balance control,feasibility and optimal cost benefit. To accomplish the goals, implement the measures and achieve developmental strategic aims of university internal control,budget control can be realized by means of 5 key links including perfecting management structure, clarifying distribution of responsibilities and power,improving risk response capability, enforcing strict budget, reinforcing information exchange between different department via the budget control information system and performing internal supervision.