基于财务风险管控视角高校内部控制体系构建研究

Construction of University's Internal Control System Based on Financial Risk Management

随着高校办学规模的扩大,其财务风险系数增加。高校需要在财务工作中构建完善的内部控制体系,以强化财务风险管控,促进高校稳定发展。高校内部控制体系建设需要以制度建设为基础,以尽可能地实现办学效益最大化、资金使用效率最大化。从财务内部控制制度建设角度来看,可从完善内部控制环境、建立财务风险监控管理系统、建立财务内部审计监督机制、建立财务信息管理平台等方面着手。在构建财务内部控制体系过程中,需要注意加强对财务风险的管控,包括增强筹资能力、强化预算管理、优化负债规模及结构,有效规避财务风险。

With the expansion of the scale of colleges and universities,their financial risk coefficient keeps increasing.Colleges and universities have to build a complete internal control system in financial work to strengthen financial risk management and control,and promote their stable development.The construction of such a system should be based on system construction to maximize the benefits of school operation and the efficiency of fund use.From the perspective of the construction of the financial internal control system,it can be started with improving the internal control environment,establishing a financial risk monitoring and management system,establishing a financial internal audit supervision mechanism,and establishing a financial information management platform.In the process of construction,it is necessary to pay attention to strengthening the management and control of financial risks,including enhancing fund-raising capabilities,strengthening budget management,optimizing the scale and structure of liabilities,to effectively avoid financial risks.