基于内部控制视角下高校的财务管理改进探究

Research on the Improvement of Financial Management in Universities from the Perspective of Internal Control

近年来,现代教育事业不断发展,高校教育工作成效显著,高校经济活动日趋复杂,对财务管理的科学性和有效性提出了更高要求。目前我国高校纷纷更新了内部财务管理制度,内部控制在高校的财务管理中有了广泛的应用,效果良好,但仍存在一些改进空间。本文在分析高校财务管理工作现状的基础上,探讨内控机制对高校财务管理的重要作用,并基于内部控制视角提出了高校财务管理的实施策略。

In recent years,with the continuous development of modern education,the higher education in China has achieved remarkable progress.The economic activities of colleges and universities are becoming more and more complex,which puts forward higher requirements for the scientific and effective financial management.As more and more universities are updating their internal financial management systems,internal control has been widely used in financial management and has achieved very good application results.On the basis of current status of financial management,this article mainly analyzes the important role of internal control mechanism and discusses the implementation strategies in universities from the perspective of internal control.