高校财务管理内部控制措施优化研究--基于管理会计应用与治理能力提升视角

Research on Optimization of Internal Control Measures of College’s Financial Management-Based on the Perspective of Management Accounting Application and Governance Improvement

在国家推进高等教育领域“放管服”改革和政府会计制度改革的新形势下,高校深入推进内部控制体系建设和财务管理改革,是完善内部治理体系、提升治理能力的重要举措。结合理论研究与实践探索,根据管理会计的基本情况和高校内部治理的现实要求、高校财务管理的内部控制措施存在的主要问题,从管理会计应用与治理能力提升视角,提出了高校进一步优化财务管理的内部控制措施的基本策略,这样有利于高校探索内控与财务改革的创新路径,提高财会工作水平和管理效能,促进高校高水平建设与高质量发展。

Under the new situation that China promotes the reform of“delegation,management,and service”in the field of higher education and the reform of government accounting system,deepening the construction of internal control system and financial management reform in colleges is an important measure to improve internal governance system and enhance governance capabilities.In combination with theoretical research and practical exploration,based on the basic situation of management accounting and the actual requirements of college’s internal governance,and the main problems existing in the internal control measures of college’s financial management,and from the perspective of management accounting application and governance capability improvement,it proposes the basic strategy of further optimizing internal control measures of college’s financial management,which is conducive to exploration of innovative paths for college’s internal control and financial reform,improving the level of accounting work and management efficiency,and promoting college’s high-level construction and high-quality development.