摘要
从预算、收支、政府采购、资产、建设项目和合同6个维度分析高校内部控制业务层面存在的风险点,利用技术手段构建高校智慧传输系统,搭建基于内嵌规则的智慧财务平台,提出提升预算管理信息化水平、促进收支业务风险点与控制方法契合、建立系统性合同管理机制、夯实资产数据、促进采购流程透明化等优化路径,为高校加强内控提供导向作用.
Abstract
This paper analyzes the risks existing in the internal control of colleges and universities from six dimensions of budget,revenue and expenditure,government procurement,assets,construction projects and contracts,and employs technical means to construct an intelligent transmission system and a smart financial platform based on embedded rules in colleges and universities.Five optimization paths are pro-posed to improve the informatization level of budget management,promote the alignment of risks of reve-nue and expenditure with control methods,establish a systematic contract management mechanism,con-solidate asset data,and promote the transparency of procurement processes,so as to provide guidance for colleges and universities to strengthen internal control.
基金项目
福建省中青年教师教育科研项目(JAT220824)
福建江夏学院科研人才培育项目(JXS2022014)
福建省财政厅重大项目(闽财指[2021]0848号)
福建省教育会计学会一般立项项目(2022)(KJXH-B-2022-27)
维普
万方数据