新财务会计制度对我国职业院校财务审计的影响

The Influence of the New Financial Accounting System on the Financial Audit of Vocational Colleges in Our Country

目前,国家财政部门向高等教育投入了大量资金以支持其发展,高校教育、科研、基础建设等各项资金持续增加,职业院校资金来源渠道更具多元化,但同时复杂的经济环境、经济风险对内部审计工作提出了严格的要求。现阶段,职业院校内部审计发展比较缓慢,相关部门需要深入分析新财务会计制度带来的影响,采取合理的解决措施,促使内部审计工作高效进行。

At present,the national financial department has invested a large amount of funds to support higher education,and various funds for college education,scientific research,and infrastructure have continued to increase.Vocational colleges have more diversified funding sources,but at the same time,the complex economic environment and economic risks put forward strict requirements on internal audit work.At this stage,the development of internal audit in vocational colleges is relatively slow,and relevant departments need to deeply analyze the impact of the new financial and accounting system,and take reasonable measures to promote the efficient conduct of internal audit work.