高校内部控制制度建设现状及对策研究  

The Current Situation of University Internal Control System and the Countermeasures

作　　者：马东亮[1] 

机构地区：[1]北京物资学院财务处,北京市101149

出　　处：《中国流通经济》2011年第4期119-122,共4页China Business and Market

摘　　要：近年来,随着国家经济的不断发展,高校办学规模逐步扩大,经费来源渠道不断增加,财务管理中出现的问题也越来越多,一是高校对内部控制重要性认识不足,二是高校内部控制中经费审批权限存在困境,三是高校管理部门管理人员职业素养有待提高,四是高校管理相关规章制度不健全、不系统。本文认为,为适应国家经济社会发展对高校财务管理的客观要求,促使高校提高管理水平,实现科学发展,应提高高校内部控制意识,建立内部控制考核制度,加强内部控制,强化预算管理,提高财务管理人员职业素养,重视内部控制环境建设,强化内部控制的执行与监督。With the development of national economy in recent years,many universities are gradually increasing the number of their enrollees.Correspondingly financial allocation and the investment in infrastructure and scientific research in the universities are increasing.Meanwhile,university-owned entities are developing rapidly.All of the above leads to the increasing problems in financial management in the universities.On the other hand,increasing demands are proposed on the management of the universities by the country,the fiscal sectors and the education boards.Therefore it is necessary for the universities to improve their management and to develop their management system scientifically.The author puts forwards some countermeasures on how to solve these problems,such as establishing the consciousness of internal control,strengthening internal control and budget management,improving the quality of professionals,paying more attention to environment construction for the internal control and strengthening the supervision on internal control.

关 键 词：高校 内部控制 制度建设 预算管理 

分 类 号：F235[经济管理—会计学]