地方高职院校财务内部控制问题研究——以A职业学院为例

Research on Internal Financial Control of Local Vocational Colleges——With A Vocational College as an Example

现阶段,我国高职院校财务内部控制普遍存在着内控环境不理想,控制效果不明显,缺少风险管理意识等诸多问题。本文选取A职业院校作为样本,从内控环境、预算管理等方面阐述其财务内控现状,并针对财务内部控制的现状进行分析,最后,对业务收支、资产管理、基建项目管理等关键风险点进行梳理,针对我国高职院校财务内控共性和A职业学院个性特征,提出了一些改进和改善财务内控的措施和建议,为样本高校以及其他同类高校财务内部控制体系的构建提供参考。

At present, there are many problems in the internal financial control of vocational colleges in China, such as the unsatisfactory internal control environment, the ineffective control effect and the lack of risk management awareness. This paper, with A Vocational College as a sample, elaborates its internal financial control from the aspects of internal control environment and budget management, and analyses the current situation of internal financial control. Finally, it combs the key risk points such as business revenue and expenditure, asset management and capital construction project management. With the consideration of the commonness of internal financial control in vocational colleges and the unique characteristics of A Vocational College, this paper puts forward some measures and suggestions to improve the internal financial control of vocational colleges, which can provide reference for the construction of internal financial control system of the sample college and other similar counterparts.