内部控制视角下高校财务管理存在的问题及应对措施

The Problems in Financial Management in Colleges and Universities from the Perspective of Internal Control

随着我国高校内部控制建设的逐步加强,其在财务管理上的作用更加突出,也对高校财务管理提出新的要求。基于内部控制视角,对高校财务在预算管理、支出管理、资产管理、信息化建设等关键环节存在的问题进行探讨并提出相应的改进措施,为高校财务管理提供借鉴和参考。

The internal control construction in colleges and universities is playing a more prominent role in financial management as it is gradually going strong,and also puts forward new requirements for the financial management.From the perspective of internal control,the existing problems in the key links such as budget management,expenditure management,asset management and information construction in colleges and universities were discussed and the corresponding countermeasures for improvement were proposed to provide reference for the financial management.