新《政府会计制度》下高校内控优化路径探索

The Exploration of Optimized Path for Internal Control in Colleges and Universities Under the New Government Accounting System

新《政府会计制度》的实施,不仅对高校财务管理及内部治理提出了更高要求,而且产生了较大影响。目前高校内部控制存在对内控缺乏重视、合同管理薄弱、风险评估不健全、监督评价不完善等方面问题。高校有必要强化财务管理内部控制,以确保高校资金的安全与高效利用、资源的合理配置,其中内部控制的优化成为提升财务管理效能、保障高校经济活动健康运行的关键环节。基于此,聚焦高校内部控制的优化路径,就新政府会计制度下高校内控优化路径展开思考与探索。

The implementation of the new“government accounting system”not only sets forth higher requirements for the financial management and internal governance of colleges and universities,but also exerts a significant impact.At present,the problems of internal control in colleges and universities mainly encompass a lack of attention to internal control,weak contract management,incomplete risk assessment,inadequate supervision and evaluation.It is necessary for colleges and universities to strengthen the internal control in financial management to ensure the secure and efficient use of funds and the reasonable allocation of resources,among which the optimization of internal control has become a key link to improve the efficiency of financial management and ensure the healthy operation of economic activities in colleges and universities.Based on this,this paper focuses on the optimized path of university internal control,and explores the optimization path of university internal control under the new government accounting system.