摘要
高校收入作为高校持续发展的动力源泉,如何防范收入核算业务的风险,确保收入核算业务安全与完整,显得尤为重要。文章通过对高校收入核算业务的风险描述,探索高校收入风险防控举措,为高校收入业务内部控制提供借鉴。
As the source of power for the sustainable development of colleges and universities,how to prevent the risk of income accounting business and ensure the safety and integrity of income accounting business is particularly important.Through the risk description of the colleges and universities income accounting business,this paper explores the measures for the prevention and control of income risk in colleges and universities,and provides reference for the internal control of colleges and universities income business.
作者
曹林凤
许泉
杨恒雷
Cao Linfeng;Xu Quan;Yang Henglei(Nanjing Agricultural University, Nanjing 210095, China)
出处
《江苏科技信息》
2019年第4期18-20,共3页
Jiangsu Science and Technology Information
基金
南京农业大学2016年度人文社科基金研究项目
项目名称:高校财务内部控制体系建设与评价研究--以南京农业大学为例
项目编号:KJZX201602
KJZX201601
关键词
收入
核算
风险防控
income
accounting
risk prevention and control