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随着当今社会的发展,各个高校的规模都在逐渐的扩大,支持高校运营的资金渠道也呈现出多元化趋势,相应高校的财务风险与其规模一样逐渐“增长”。所以建立一个“正规”的财务管理系统是必须的,高校财务内控体系“这棵大树”其“树干”为预算管理,“树根”为会计核算管理控制,构建和完善高校财务内控体系尤为重要。
With the development of today’s society, the scale of all colleges and universities is gradually expanding. The funding channels that support the operation of colleges and universities also show a diversified trend. Correspondingly, the financial risks of colleges and universities gradually increase as they grow. Therefore, it is necessary to establish a “regular” financial management system. The financial internal control system of colleges and universities is “budget management” and “tree root” for the accounting management and control. It is particularly important to construct and perfect the financial internal control system in colleges and universities.