国库集中支付下地方高校内部控制有效性分析  

The Effectiveness Analysis of the Internal Control of Local Colleges and Universities in the Treasury Centralized Payment System

作　　者：司金山[1] 

机构地区：[1]怀化学院计财处,湖南怀化418008

出　　处：《怀化学院学报》2013年第1期100-102,共3页Journal of Huaihua University

基　　金：湖南省教育厅重点项目"国库集中支付条件下地方高校内部控制研究";项目编号:11A091

摘　　要：国库集中支付制度是我国财政国库管理制度改革的重要举措之一,它对财政部门提高财政资金的调度和管理能力,提高对财政资金收支全过程的监督和管理能力具有重要意义。近几年来,我国高校全面实施国库集中支付制度,随着教育体制的不断完善,高校的内部控制也面临了新的局面。因此,本文在国内现有研究成果的基础上,运用归纳法逻辑分析法对高校内部控制现状及产生的影响进行分析,提出提高国库支付下高校内部控制有效性的建议,为加强高校内部控制寻求有效途径。It is one of the important measures to improve its financial department of financial capital scheduling and management ability, and to improve the balance of financial capital of the whole process of the supervision and management ability by adopting the treasury centralized payment system in our country＇s finance treasury management system reform, which is of great significance. Recently, our colleges have been implementing the treasury centralized payment system. With the education system improved gradually, the internal control of the college also faces a new situation. Therefore, based on the internal control present situation and analysis of its influence, the author proposes to enhance the internal control under the treasury payment.

关 键 词：国库 集中支付 内部控制 有效性分析 

分 类 号：G647[文化科学—高等教育学]