高校财务内部控制的问题及对策  

Problems and Countermeasures of Financial Internal Control in Colleges and Universities

作　　者：黄建元[1] 王静梅[2] 王紫红 HUANG Jian-yuan;WANG Jing-mei;WANG Zi-hong(Nanjing University of Finance & Economics,Nanjing 210023,China;Nanjing University of Chinese Medicine,Nanjing 210023,China)

机构地区：[1]南京财经大学,南京210023 [2]南京中医药大学,南京210023

出　　处：《价值工程》2019年第32期49-51,共3页Value Engineering

基　　金：江苏省教育厅高校哲学社会科学基金资助项目“教育现代化背景下江苏教育投入保障机制研究”（2016SJA630002）

摘　　要：高等教育发展水平是一个国家发展水平和发展潜力的重要标志,高等教育的发展是实现中华民族伟大复兴的助推器。高校财务管理水平是高等教育发展的前提与基础,而财务内部控制体系则是高校财务管理体系建设的核心。本文以高校财务内部控制问题为研究对象,分析内部控制体系建设过程中存在的问题并剖析其原因,进而提出相关对策建议,以期有助于提高我国高等教育发展水平。The development level of higher education is an important indicator of a country's development level and development potential. The development of higher education is a booster for the great rejuvenation of the Chinese nation. The financial management level of colleges and universities is the premise and foundation of the development of higher education, and the financial internal control system is the core of the financial management system construction of colleges and universities. This paper takes the financial internal control problem of colleges and universities as the research object, analyzes the problems existing in the process of internal control system construction and analyzes the causes, and then puts forward relevant countermeasures and suggestions, in order to help improve the development level of higher education in China.

关 键 词：高校 内部控制 问题 对策 

分 类 号：G647[文化科学—高等教育学]