高校内部财务控制问题研究

Research on Internal Financial Control Problems in Colleges

内部财务控制作为一种自我协调和约束的内部控制系统,对于高等院校的财务控制起着很重要的作用。介绍内部财务控制的含义、特点和重要作用,指出高校内部财务控制中普遍存在的问题,着重分析高校内部财务控制的必要性、存在的问题,并根据分析和研究提出了相应的对策。

As a self-coordinated and self-controlled internal control system, internal finance control has a significant role in financial control of college. This paper introducing the meaning and trait and function of internal control system, pointing out the general problems in the internal control system of inner college;emphasizing the necessity for internal financial control and its problems; raising the corresponding polices based the analysis and research.