内部控制视角下的高校财务管理策略

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

因社会形态的变动因素,国内高校正进入扩大招生的进程中。扩大招生后高校内部变动的不仅仅是学生人数,由学生带来的资金资源也在随之提升。对此如若高校未能随之提升内部财务管理的管理成效,便会令高校财务进入管理混乱等状态中。针对此,本文以内部控制作为研究视角,对内部控制视角下的高校财务管理更新型策略进行了深度分析。望文中内容可为高校财务管理以及高层管理者提供一些可用的监管升级素材。

As a result of the changes in social patterns,China's high correction has entered the process of expanding enrollment.It is not only the number of students that has changed within the university after enrollment,but the financial resources that students bring.If colleges and universities fail to improve the management of internal financial management,they will cause the financial affairs of colleges and universities to enter into a state of chaotic management.In view of this,this paper uses the internal control as the research perspective,and makes an in-depth analysis of the university's financial management update strategy from the perspective of internal control.