基于财会监督视角下高校资产业务内部控制管理  

Internal Control Management of University Asset Business from the Perspective of Financial and Accounting Supervision

作　　者：董培璐 Dong Peilu(Yantai University,Yantai Shandong 264005)

机构地区：[1]烟台大学,山东烟台264005

出　　处：《山东纺织经济》2024年第8期6-9,共4页Shandong Textile Economy

摘　　要：资产业务内部控制在高校内部控制中具有重要的地位,然而当前高校资产业务工作存在着内部管理制度不健全,资金使用效益低等一系列问题。建立和实施好资产业务内部控制,有利于高校反腐倡廉、管理水平的提高以及高校教育体制改革的深入开展。本文分析了高校资产业务内部控制中存在的问题,并基于财会监督视角提出了完善的对策及措施。The internal control of asset business plays an important role in the internal control of universities.However,there are a series of problems in the current work of asset business in universities,such as incomplete internal management systems and low efficiency in the use of funds.Establishing and implementing effective internal controls for asset business is beneficial for universities to combat corruption and promote integrity,improve management level,and deepen the reform of the education system in universities.The article analyzes the problems existing in the internal control of asset business in universities,and proposes comprehensive countermeasures and measures based on the perspective of financial supervision.

关 键 词：财会监督 高校 资产业务 内控 

分 类 号：G475[文化科学—教育学]