探析高校财务稽核的现状及前景

Exploring the current situation and prospects of financial auditing in colleges and universities

作为高校内部控制的核心内容,财务稽核不仅是对自身财务会计核算工作的复核和自查,更是及时有效地控制财务风险,保证财务数据准确性、合规性的重要途径。大数据时代下,高校财务工作中出现的问题更能被科学合理的财务稽核工作快捷、精准地察觉,有助于强化稽核宽度、深度及风险的实时防控。如何高效地完成财务稽核工作,实现财务稽核的信息化,成为越来越多高校亟待解决的问题。鉴于此,文章将从高校财务稽核工作存在的问题出发进行分析,并提出相应改善措施。

As the core content of the internal control of colleges and universities,financial auditing is not only a review of its own fi-nancial accounting and self-checking,but also a timely and effective control of financial risk,to ensure that the accuracy of financial data,compliance is an important way.In the era of big data,the problems in the financial work of colleges and universities can be detected more quickly and accurately by the scientific and reasonable financial audit work,which helps to expand the width and depth of the audit and re-al-time risk prevention and control.How to efficiently complete the financial audit work and realize the informationization of financial audit has become an urgent problem for more and more colleges and universities.In view of this,this paper will start from the problems of finan-cial auditing work in colleges and universities,to carry out the corresponding analysis,and put forward the corresponding improvement measures.