高职院校财务内控的路径优化策略探讨

Path Optimization Strategy of Financial Internal Control in Higher Vocational Colleges

本文分析了高职院校财务内控存在的问题,指出高职院校要构建完善的财务内控环境,健全财务内控管理制度,提高财务内控的执行力,完善财务内控监督体系,从而为实现持续性发展奠定坚实基础。

This paper analyzes the problems existing in the financial internal control of higher vocational colleges,and points out that higher vocational colleges should build a perfect financial internal control environment,improve the financial internal control management system,improve the executive power of financial internal control,improve the financial internal control supervision system,so as to lay a solid foundation for the sustainable development of higher vocational colleges.