智慧校园建设背景下高校加强财务内部控制探讨

Discussion on strengthening financial internal control in colleges and universities under the background of smart campus construction

近年来,随着高校资金来源日益复杂,政府对高校财务管理和内部控制的要求也日益提高。文章从高校加强内部控制的必要性入手,分析了当前高校内部控制存在的数据孤岛现象、传统内控制度形同虚设和内部审计及监督功能不能充分发挥等问题,提出了搭建智慧网络平台、将风险点嵌入各业务信息系统、健全风险评价和监督机制的内部控制优化途径。最后以X高校为例探讨了内部控制优化的应用效果,为进一步加强内部控制提供了研究实例。

In recent years,with the increasingly complex sources of funds in colleges and universities,the government's requirements for financial management and internal control in colleges and universities are also increasing.Starting from the necessity of strengthening internal control in colleges and universities,this paper analyzes the data island phenomenon existing in the current internal control in colleges and universities,the virtual existence of traditional internal control systems,and the inadequate use of internal audit and supervision functions,and puts forward the internal control optimization approach of building a smart network platform,embedding risk points into various business information systems,and improving risk evaluation and supervision mechanisms.Finally,taking X university as an example,the application effect of internal control optimization is discussed,which provides a research example for further strengthening internal control.