| 健全高校财务内控系统的探讨 |
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| 引用本文： | 蒋琨.健全高校财务内控系统的探讨[J].济源职业技术学院学报,2012,11(3):32-34. |
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| 作者姓名： | 蒋琨 |
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| 作者单位： | 河南经贸职业学院财务处,河南郑州,450002 |
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| 摘 要： | 对当前高校财务内部控制系统存在的问题进行了分析,提出了健全高校财务内部控制系统的对策建议。一是要提高高校财务内控人员业务素质,营造良好的内控环境;二是要构建财务分析和评估体系;三是要完善控制活动;四是要健全财务预算控制管理;五是要强化内外监督。
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| 关 键 词： | 高校 财务内控 对策 |
Perfecting Financial Internal Control System in Colleges |
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| JIANG Kun.Perfecting Financial Internal Control System in Colleges[J].JOurnal of Jiyuan Vocational and Technical College,2012,11(3):32-34. |
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| Authors: | JIANG Kun |
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| Institution: | JIANG Kun (Financial Department, Henan Technical College of the Economy and Business, Zhengzhou 450002, Henan) |
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| Abstract: | On the base of the analysis of the problems existed in financial internal control system in colleges, solutions are put forward to perfect the system. First, financial personnel improve their professional quality to create the internal control environment; second, financial analysis and evaluation system shall be constructed; third, control activity shall be perfected; forth, budget control management shall be strengthened; fifth, internal and external superintendence shall be strengthened. |
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| Keywords: | colleges and universities financial internal control solution |
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