基于内控建设背景下的高校收入管理工作研究  

Research on revenue management in colleges and universities under the background of internal control construction

作　　者：徐旺全[1] Xu Wangquan(Nanjing Forest Police College,Nanjing 210023,China)

机构地区：[1]南京森林警察学院

出　　处：《江苏科技信息》2019年第32期32-34,43,共4页Jiangsu Science and Technology Information

基　　金：江苏省高校哲学社会科学研究项目;项目名称：高校内部控制建设运行机制比较研究;项目编号：2019SJA0524

摘　　要：收入管理是高校内部控制建设的重要内容之一,建设科学合理的收入管理内部控制体系,能有效防范收入管理过程的业务风险,规范收入核算管理,确保各项收入得到真实反映,为高校教学科研事业发展提供制度保障。文章分析目前高校收入管理中存在的问题,从高校收入预算管理、收费管理、票据管理及收入核算等方面进行分析,并提出相关对策,希望能对高校收入管理内控建设提供帮助。Revenue management is an important content of internal control construction of universities.The construction of a scientific and reasonable revenue internal control system can effectively guard against business risks in the process of revenue management,standardize the management of revenue accounting,ensure that all revenues are truly reflected,and provide institutional guarantee for the development of teaching and scientific research of universities.This paper analyzes the problems existing in the revenue management in colleges and universities from income budget management,charge management,bill management,revenue accounting and so on.This paper puts forward relevant countermeasures,hoping to help with internal control construction of revenue management in colleges and universities.

关 键 词：内部控制 高校 收入管理 

分 类 号：G475[文化科学—教育学]