新时期高校财务内控的相关分析  

Financial Inner-control of Colleges in the New Era

作　　者：王志永[1] 赵金娃[2] 

机构地区：[1]大连民族学院审计处,辽宁大连116605 [2]大连民族学院计划财务处,辽宁大连116605

出　　处：《大连民族学院学报》2012年第4期365-367,共3页Journal of Dalian Nationalities University

基　　金：辽宁省教育厅人文社科基金资助项目(2009A156)

摘　　要：随着高等教育投入的逐年增加,高校内部财务管理中的内控问题日益突出。高等院校资金的来源由过去单一的国家财政拨款转向多渠道筹资。为了保证资金的筹集和使用合法合规,建立完善的内部控制系统,有利于高校未来的生存和发展。With the development of economy and the gradual increase of input in higher education,problems regarding internal control in internal financial management become more prominent.The funding of higher education comes not only from the state financial allocations,but also from other sources.It is suggested that higher institutions should perfect internal control system in order to guarantee the raising and the legal use of the fund,which is a big challenge for the survival and development of colleges and universities.

关 键 词：高校 财务 内部控制 

分 类 号：F239.66[经济管理—会计学]