内控视角下高校图书馆财务管理问题与对策

Problems and measurements of financial management of university library from the perspective of internal control

论文从内部控制的视角,分析了当前我国高校图书馆财务管理中的问题,主要表现为:财务管理模式陈旧;预算管理中预算编制不够科学,预算实施验收过程中内控不到位;财务管理缺乏评价指标。针对这些问题提出的对策是:明确内控理念,提升财务管理功能;改善信息沟通与监督,加强风险管理;构建高校图书馆财务评价指标体系。

From the perspective of internal control,the paper analyzes the current problems in financial management of university libraries.They are:outdated financial management model;unscientific budget preparation in budget management;internal control is not in place during budget implementation and acceptance;financial management lacks evaluation index.The measurements proposed in response to these problems are:clarify the concept of internal control,improve financial management functions;improve information communication and supervision,and strengthen risk management;and build a financial evaluation index system for university libraries.