高校财务内部控制定量评价研究  

Study on Quantitative Evaluation of Financial Internal Control in Colleges and Universities

作　　者：杨维莉[1] 

机构地区：[1]常州信息职业技术学院,江苏常州213164

出　　处：《常州信息职业技术学院学报》2017年第2期16-18,共3页Journal of Changzhou College of Information Technology

摘　　要：针对目前高校财务内部控制现状,以《内部审计实务指南第4号—高校内部审计》5大指标为基础,建立了高校财务内部控制评价指标体系。以定量评价为目标,利用模糊综合法,构建高校财务内部控制评价模型。结果表明:提出的模型计算方便,直观性强,对高校找准财务内部控制缺陷有较好的参考价值。According to the current situation of financial internal control, based on the fwe indexes of Internal Audit Practice Guide No.4 Internal Audit, the financial internal control evaluation index system is established. With quantify evaluation as the goal, fuzzy comprehensive method to build the evaluation model of college and university financial internal control evaluation, which has a good reference value for college and university to fred the financial internal control defects.

关 键 词：高校财务 内部控制 量化评价 模糊综合评价法 

分 类 号：G647.5[文化科学—高等教育学]