完善高校财务内部控制制度刍议  

Opinion on Perfecting College Financial Internal Control System

作　　者：佘起莺[1] 冯孟琛[1] 

机构地区：[1]西安科技大学财务处,西安710054

出　　处：《价值工程》2013年第17期145-146,共2页Value Engineering

摘　　要：为促进我国的教育事业会更加积极健康的发展。本文通过分析高校财务内部控制现状,找出内部控制的薄弱环节,以求完善高校财务内部控制,主要对高校内部财务控制的当前情况进行具体分析,认识对高校内部财务控制的不足,提出完善高校内部财务控制的途径,其中包括:提高认识,强化全员内部控制意识;健全内部控制制度强化财务约束监督体制;完善内部审计制度;建立健全总会计师制度;推行全面预算管理,用指标管财等等。To promote the more active and healthy development of China＇s education, this paper analyzes the situation of college financial internal control, identifies its weaknesses to improve the college financial internal control. This paper mainly analyzes the current situation of the college financial internal control, recognizes the weaknesses, and puts forward the ways to perfect the college financial internal controls, including： raising awareness, strengthening the awareness of internal control; sounding internal control system and strengthening the financial constraints supervision system; improving the internal audit system; establishing and improving the general accounting system; implementing the comprehensive budget management, controlling the finance by indicators, and so on.

关 键 词：高校财务内部控制 薄弱环节 完善 

分 类 号：F253.7[经济管理—国民经济]