内部控制视角下高校财务风险指标体系构建  

On the Construction of Financial Risk Index System in Colleges and Universities from the Perspective of Internal Control

作　　者：弓秀玲[1] 谷婷婷 Gong Xiuling;Gu Tingting(Inner Mongolia University of Science and Technology,Baotou,Inner Mongolia 014010,China)

机构地区：[1]内蒙古科技大学经济与管理学院,内蒙古包头014010

出　　处：《漯河职业技术学院学报》2025年第1期69-72,共4页Journal of Luohe Vocational and Technical College

基　　金：内蒙古自治区高等教育改革发展项目“自治区深化新时代教育评价改革试点——内蒙古高校内部控制评价体系优化实施方案研究”(0404062301/116)。

摘　　要：依据财政部颁发的《高等学校财务制度》的相关内容,对高校财务风险的现状进行分析,介绍高校财务风险指标体系的构建目标和原则,并在此基础上,构建在内控视角下的高校财务风险评价指标体系,以增强高校财务风险管理水平,降低财务风险可能造成的冲击。According to the relevant content of the Financial System of Colleges and Universities issued by the Ministry of Finance,this paper analyzes the current situation of financial risks in colleges and universities,in-troduces the objectives and principles of construction of financial risk index system in colleges and universities,and constructs the financial risk evaluation index system in colleges and universities from the perspective of in-ternal control so as to enhance the level of financial risk management in colleges and universities and reduce the impact that financial risks may cause.

关 键 词：高校 财务风险指标 内部控制 

分 类 号：G647.5[文化科学—高等教育学]