新常态下高校收支业务内部控制研究  

Research on Internal Control of College Revenue and Expenditure Business under the New Normal

作　　者：董培璐 DONG Pei-yu(Finance Department of Yantai University,Yantai 26400)

机构地区：[1]烟台大学财务处,山东烟台264005

出　　处：《财务与金融》2018年第4期42-44,共3页Accounting and Finance

基　　金：2017年山东省社科规划会计研究专项“行政事业单位会计信息化:会计云与大数据”(17CKJJ30)

摘　　要：收支业务内部控制在高校内部控制制度中具有重要地位,建立和实施好收支业务内部控制,有利于高校财务管理水平的提高,也有利于高校廉政风险防控机制建设的推进。论文分析了高校收支业务内部控制中存在的问题,对完善高校收支业务内部控制提出了相关的对策。The internal control of revenue and expenditure business plays an important role in the internal control system of colleges and universities. Establishing and implementing the internal control of revenue and expenditure business is conducive to the improvement of the financial management level of colleges and universities, and is also conducive to the promotion of the construction of the integrity control mechanism of colleges and universities. This paper analyzes the problems existing in the internal control of the revenue and expenditure of colleges and universities, and proposes relevant countermeasures to improve the internal control of the revenue and expenditure of colleges and universities.

关 键 词：高校 收支业务 内部控制 

分 类 号：F230[经济管理—会计学]