高职院校财政项目资金内部控制现状与对策研究

Research on the Current Situation and Countermeasures of Internal Control over Financial Project Funds in Higher Vocational Colleges

在《财政部内部控制基本制度》颁布实施后,各地各级财政部门积极探讨和改进自身的财务内控系统。本文旨在探讨高职院校财政资金内部控制建设的现状及优化路径,高职院校财政资金内部控制存在制度不完善、监督不到位、信息不对称等问题,为了解决这些问题,本文提出了建立完善的内部控制制度、加强内部审计监督、提高信息透明度和公开度、强化高校领导干部的管理责任等优化路径。高职院校构建良好的财政资金内控系统,可以提高财政资金使用效益,对促进高职院校健康发展具有重要意义。

After the promulgation and implementation of the Basic System of Internal Control of the Ministry of Finance,financial departments at all levels actively explored and improved their own financial internal control systems.This article aims to explore the current situation and optimization paths of the in-ternal control construction of financial funds in vocational colleges.There are problems with imperfect sys-tems,inadequate supervision,and information asymmetry in the internal control of financial funds in voca-tional colleges.In order to solve these problems,it is proposed optimization paths such as establishing a sound internal control system,strengthening internal audit supervision,improving information transparency and openness,and strengthening the management responsibility of university leaders.Constructing a good internal control system for financial funds in vocational colleges can improve the efficiency of financial fund utilization and is of great significance for promoting the healthy development of vocational colleges.