基于会计信息化的高校财务内部控制分析

Analysis of Financial Internal Control in Colleges and Universities Based on Accounting Informationization

为明晰基于会计信息化的高校财务内部控制,该文介绍了高校会计信息化的建设历程,论述了基于高校会计信息化的高校财务内部控制压力,并从细化职能权责分配、落实多部门协作体系、完善监督控制机制几个方面,对基于会计信息化的高校财务内部控制方案进行了简单的分析。在国家“推动高校信息化建设”的指挥棒下,各大高校对校园信息化建设的需求持续增加,会计信息化是高校近期信息化建设的热点之一。

In order to clarify the university financial internal control based on the accounting informatization,this paper introduces the construction process of the university accounting informatization,and discusses the pressure of the university financial internal control based on the university accounting informatization.It also makes a simple analysis of the financial internal control scheme of colleges and universities based on accounting informatization from the aspects of refining the distribution of functional rights and responsibilities,implementing the multi department cooperation system and improving the supervision and control mechanism.Under the command of"promoting university information construction",the demand of universities for campus information construction continues to increase,accounting information is one of the hot spots of university information construction in the near future.