摘要
随着高校资本运作规模不断扩大,高校经济活动呈现多样化和复杂化趋势。作为一种自我调节与自我约束的内在机制,内部控制在高校管理系统中有着举足轻重的作用,但是,由于内部控制制度存在着客观环境的局限性与内部控制制度自身的局限性等诸多因素的影响,在高校内部财务控制中还存在诸多问题。因此,相关制度的建立健全和有效实施,强化高校内部财务控制,进一步提高内控制度有效性,对高校未来全面快速发展具有十分重要的意义。
With the scale of capital operation in universities ever expanding,economic activities in universities have been marked by tendencies of diversification and complication.Internal control,as an internal mechanism for self-regulation and self-restraint,plays a key role in university management systems.However,due to limitations in the objective atmosphere and defects with the internal control system itself,coupled with other influential factors,the internal control system in universities abounds in multiple deficiencies detrimental to the internal financial control of universities.Therefore,it is of great significance to the future development of universities in a robust and comprehensive manner to establish and perfect relevant mechanisms,enhance the capacity of internal financial control,and improve the effectiveness of such internal control practices.
出处
《南阳师范学院学报》
CAS
2010年第11期93-95,共3页
Journal of Nanyang Normal University
关键词
高校
内部财务控制
现状
问题
对策
university
internal financial control
present situation
problem
countermeasure
