财务内部控制的发展对地方高职院校财务内控体系建设的启示

On the Enlightenment of Developing Financial Internal Control on the Construction of Financial Internal Control System in Local Higher Vocational Colleges

社会经济的发展和经济舞弊案件的增加,使内部控制逐渐成为"热词"。财务内部控制作为内部控制的重要部分,对行政事业单位组织目标的实现起重要作用。在分析企业财务内部控制的理论基础上,分析和借鉴企业财务内部控制运行机制,以期对地方高职院校的财务内部控制体系的构建有着一定的启示和参考。

With the development of social economy and the increase of economic fraud cases, internal control has gradually become a "hot word". As an important part of internal control, financial internal control plays an important role in the realization of the organizational objectives for administrative institutions. This paper analyzes the theory of corporate financial internal control and the internal control mechanism of corporate finance, hoping to provide some enlightenment on and reference for the construction of financial internal control system in local higher vocational colleges.