高校收支业务风险点与控制方法的契合性分析  

The Analysis of the Compatible Nature Between Risk Point and Control Method of Revenue and Expenditure in Colleges and Universities

作　　者：曹文明 CAO Wen-ruing(Hunan Institute of Technology, Hengyang 421002, China)

机构地区：[1]湖南工学院财务处,湖南衡阳421002

出　　处：《南华大学学报（社会科学版）》2018年第3期86-91,共6页Journal of University of South China(Social Science Edition)

基　　金：湖南省社科项目"新常态下现代农业产业化经营的制度支撑体系研究"资助(编号:XSP17ybzzo24);衡阳市社科基金重点项目"衡阳农业工业化之路制度支撑体系研究"资助(编号:2016B1008);湖南省教育厅科研课题项目"‘两型社会’视角下湖南民营企业内部会计控制环境范式构建与优化研究"资助(编号:HTI13002)

摘　　要：随着高校办学规模的扩张,资金的收付业务剧增,在高校内部控制制度中,收支业务内部控制尤为重要。文章在分析高校内部控制风险点与控制方法契合性的基础上提出如何完善收支业务环节风险控制,加强风险防范,从而为提高高校收支业务风险控制能力和降低廉政风险控制提供指导。With the expansion of the scale of running a university and the surge in the collection and payment of funds,the internal control of revenue and expenditure is particularly important in the internal control system of colleges and universities.In the process of analyzing the internal control of colleges and universities,based on the analysis of the conformity of control points and control methods in colleges and universities,this paper improves risk control in revenue and expenditure business and strengthens risk prevention so as to provide guidance for improving risk control of revenue and expenditure business in colleges and universities and reducing risk control of clean government.

关 键 词：高校 收支业务 契合性 内部控制 

分 类 号：G647[文化科学—高等教育学]