高校财务收支审计风险防控研究

Research on risk prevention and control of financial income and expenditure audit in colleges and universities

随着高校发展规模的扩大,对其财务收支管理提出了更高要求,所以需要高度重视高校财务收支审计工作,深度挖掘其存在的审计风险,从而提升高校资金运转效率,强化高校办学水平和发展能力。基于此,文章从高校财务收支审计的重点内容入手,旨在讨论高校财务收支审计中的风险问题,结合实际提出了相应的风险防控策略,以期能够提高财务收支审计的质效,为高校的发展提供有效支持和保障。

With the expansion of the development scale of colleges and universities,higher requirements have been put forward for the management of their financial income and expenditure,so it is necessary to attach great importance to the audit of financial income and expenditure of colleges and universities,and to deeply explore the audit risks,so as to enhance the efficiency of college and university funds,and to strengthen the level of college and university education and development capacity.Based on this,this paper starts from the key content of the financial audit of college income and expenditure,aims to discuss the risk problems in the financial audit of college income and expenditure,and puts forward the corresponding risk prevention and control strategies,in order to improve the quality and efficiency of the financial audit of the income and expenditure,and to provide effective support and protection for the development of colleges and universities.