完善高校财经工作监控制度的探讨  

Improvement of University's Administration and Control System of Financial Work

作　　者：祝君[1] 

机构地区：[1]西南科技大学审计处,四川绵阳621010

出　　处：《西南科技大学学报（哲学社会科学版）》2007年第4期89-91,共3页Journal of Southwest University of Science and Technology:Philosophy and Social Science Edition

基　　金：西南科技大学青年基金项目"建立和完善高校内部控制制度研究"成果之一(项目编号:07SX3139)

摘　　要：我国高校现阶段普遍存在着巨额贷款、资金使用多去向、监督和管理乏力等问题,这些问题的存在,使高校的运转面临着前所未有的风险,因此强化内部控制已成为高校的一项紧迫任务。强化高校内部控制必须抓住建立不相容职务分离制度、建立和完善内部报告制度、强化内部审计、建立严格的预算控制制度、建立风险指标评价体系等关键环节。At present, there occur the general phenomena in universities, such as multi-channel financing, multi-directions in funds using, large amount of loans, ineffectual surveillance and management. These factors exist simultaneously and interact, therefore the universities＇ operation is confronted with an unprecedented risk. So strengthening internal control has become an urgent task for the universities, which should be carried out by taking the following key steps, such as： to build up an incompatible duty separation system, establish and consummate inner report system, strengthen internal audit, establish a strict budget control system and set up a risk index appraisal system.

关 键 词：高校 财务管理 内部控制 途径 

分 类 号：G210[文化科学—新闻学]