高校预算业务内控评价体系的构建及应用  

Construction and Application of Internal Control Evaluation System for Budget Business in Universities

作　　者：戴悦 Dai Yue(Nanjing University of Posts and Telecommunications,Nanjing 210003,China)

机构地区：[1]南京邮电大学,南京210003

出　　处：《经济研究导刊》2023年第17期96-99,共4页Economic Research Guide

摘　　要：高校利用预算业务内控评价能够及时发现内控活动存在的问题,并有针对性地加以解决。采用层次分析法构建高校预算业务内控评价体系,在管理层面和业务层面选取了34个指标进行评价。同时结合具体实际,对高校预算业务内控评价体系的应用进行分析,提出应在预算公开、结转和结余资金管理以及预算执行与调整层面,进一步增强预算业务内控评价体系的科学性与合理性。Universities can use budget business internal control evaluation to promptly identify problems in internal control activities and address them in a targeted manner.Using the Analytic Hierarchy Process to construct an internal control evaluation system for university budget operations,34 indicators were selected for evaluation at the management and business levels.At the same time,based on specific practical situations,the application of the internal control evaluation system for university budget business is analyzed,and it is proposed to further enhance the scientific and rational nature of the internal control evaluation system for budget business at the levels of budget disclosure,transfer and balance fund management,as well as budget execution and adjustment.

关 键 词：预算业务 内控评价体系 层次分析法 

分 类 号：F233[经济管理—会计学]