风险评估是内部控制体系中的重要环节,风险点是内部控制活动的主要对象,内部控制活动的目的就是通过控制措施,将风险控制在可接受范围内。收支业务作为内部控制的系统模块之一,是经济业务的重点控制目标。本文对高职院校收支业务的风险点进行分析,进而提出相应的防控措施。 Risk assessment is an important part of the internal control system. Risk points are the main targets of internal control activities. The purpose of internal control activities is to control risks within acceptable limits through control measures. As a system module of internal control, revenue and expenditure business is the key control target of economic business. This article analyzes the risk points of the revenue and expenditure business in higher vocational colleges, and then puts forward the corresponding prevention and control measures.