关于完善高校内部控制制度的策略探讨

Discussion on the Strategies of Improving the Internal Control System in Colleges and Universities

内部控制是高校财务管理工作的核心,健全的内部控制制度是规范高校财务经济活动的重要依据准则。随着我国高校体制改革的不断深入及新会计制度的实施,高校内部控制制度建设暴露出诸多问题。论文立足于多年工作实践,以完善高校内部控制制度的重要性作为切入点,论述当前高校内部控制制度建设存在的问题,提出完善高校内部控制制度的具体策略,以期构建与新时代高校财务管理工作相适应的内控体系,防范财务风险。

Internal control is the core of financial management work in colleges and universities.A sound internal control system is an important basis criteria for regulating financial and economic activities in colleges and universities.With the deepening of the system reform in colleges and universities and the implementation of the new accounting system,there are many problems in the construction of the internal control system in colleges and universities.Based on many years of work practice,this paper takes the importance of the improvement of internal control system in colleges and universities as the starting point,discusses the problems existing in the construction of internal control system in colleges and universities at present,and puts forward specific strategies to improve the internal control system in colleges and universities,with a view to constructing an internal control system suitable for the financial management work in colleges and universities in the new era and preventing financial risks.