高校预算内部控制评价研究  

Research on Internal Control Evaluation of University Budget

作　　者：岳臣忠[1] 孔祥忠[1] YUE Chen-zhong;KONG Xiang-zhong(Sichuan University of Arts and Science,Dazhou 63500)

机构地区：[1]四川文理学院

出　　处：《财务与金融》2018年第3期74-78,共5页Accounting and Finance

基　　金：四川省审计厅项目"对中介实施的高校基建项目跟踪审计的质量监督研究"阶段性成果(项目编号:sjwf1405);四川文理学院项目"高校预算科学化精细化管理研究"(项目编号:2014R002Y)

摘　　要：预算会计制度是高校财务组织核算和进行管理的基础,预算管理水平决定着高校的财务运转能力和资金配置效率。内部控制评价作为高校预算内部控制管理的重要环节,它的实施将有助于控制预算管理风险,不断提升财务管理能力。论文首先对高校预算内部控制管理进行了整体介绍,梳理了高校预算内部控制管理流程,并对关键风险点进行了描述;其次详细阐述了高校预算内部控制评价体系的构建思路;最后文章就如何加强高校内部控制评价工作提供了政策建议。The budgetary accounting system is the basis of accounting and management for financial organizations at colleges and universities.The level of budget management determines the financial operation ability and fund allocation efficiency of colleges and universities.The evaluation of internal control is an important part of the internal control of university budgets.Its implementation will help control budget management risks and continuously improve financial management capabilities.Firstly this paper briefly introduced internal control of budget at colleges and universities,combed the budget internal control management process and described the key risk points.Secondly,it elaborated on the idea of building the evaluation system of budget internal control at colleges and universities in detail.Finally,the paper offered policy recommendations on how to strengthen the evaluation of internal control at colleges and universities.

关 键 词：高校预算 内控评价 风险点 

分 类 号：F230[经济管理—会计学]