Construction and Optimization of Internal Control Management System in Colleges and Universities Based on Smart Finance
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.
smart financeinternal control in colleges and universitiesplatform constructionoptimized path
万方数据
维普
