政府会计制度改革与高校内部控制协同建设

Reform on governmental accounting and collaborative construction of internal control in universities

高校内部控制建设存在控制环境不佳,风险意识不足,控制活动科学性差等问题,为了解决高校推行政府会计制度改革过程中遇到的组织保障、协作水平、信息系统、预算管理、业务流程等方面存在的问题,建议加强高校内控建设,实现高校政府会计制度改革与内部控制建设的协同发展。结合高校在内部控制建设和会计改革中存在的问题,对内控建设助力政府会计改革以及政府会计改革有效引导内控建设方向进行分析,对政府会计制度改革和内部控制建设的协同发展提出建议。

The construction of internal control is regarded as troubleshooting, in universities, for poor control environment, insufficient risk awareness and poor control activities. Concrete measures include strengthening the construction of internal control and reform of governmental accounting system in terms of organization guarantee, cooperation level, information system, budget management and business operation. This paper analyzes internal control construction that helps and effectively guides governmental accounting reform.