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高校内部控制体系建设探讨

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高校内部控制体系建设是高校治理的重要组成部分,旨在降低财务风险,确保资源的合理使用,提高财务管理水平等.当前,随着国家对高等教育投入的增加,高校的经费规模不断扩大,经费来源也越来越多元化,除了财政拨款和学费收入,高校还通过科研项目、社会捐赠、校办产业等方式获取资金,高校财务活动的复杂性和多样性日益凸显,因此,探讨高校如何建立和完善内部控制体系,帮助高校实现规范化、科学化的管理,促进高校的可持续发展具有重要意义.对高校内部控制体系的构建进行探讨,从提高内部控制意识、完善内部控制制度、建立有效的风险评估机制、构建信息化集中管理平台和提升财务工作人员职业素养五个方面提出了建设思路,以期推动高校内部控制体系的完善和发展.
Discussion on the Construction of Internal Control System in Colleges and Universities
The construction of internal control system in universities is an important part of university govern-ance,which aims at reducing financial risks,ensuring the rational use of resources and improving the level of fi-nancial management.At present,with the increase of national investment in higher education,the scale of funding for colleges and universities is constantly expanding,and the sources of funding are becoming more and more di-versified.In addition to financial allocation and tuition income,colleges and universities also obtain funds through scientific research projects,social donations,school-run industries and other ways.The complexity and diversity of financial activities of colleges and universities are becoming increasingly prominent.It is of great significance to discuss how to establish and perfect the internal control system in colleges and universities,to help colleges and universities realize standardized and scientific management,and to promote the sustainable development of colle-ges and universities.This paper discusses the construction of internal control system in colleges and universities,and puts forward construction ideas from five aspects:improving internal control consciousness,improving inter-nal control system,establishing effective risk assessment mechanism,building information centralized management platform and improving the professional quality of financial staff,so as to promote the improvement and develop-ment of internal control system in colleges and universities.

colleges and universitiesinternal controlrisk assessment

张劲阳

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兰州工业学院 财务处,甘肃 兰州 730050

高校 内部控制 风险评估

2024

兰州工业学院学报
兰州工业学院

兰州工业学院学报

影响因子:0.205
ISSN:1009-2269
年,卷(期):2024.31(3)