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随着高职学校的不断发展,学校已由过去的单纯事业单位转变为面向社会、面向市场、自主办学的法人实体。高校的办学经费来源日趋多元化,学校内部经济活动日益增多,教学、科研、后勤、基建等部门因工作性质不同实行不同的财会制度,高校所承担的责任、压力、风险也相应增大,这些新变化使得高职学校内部控制工作更为复杂,加强内部控制体系建设的任务更加紧迫。这在客观上就要求我国高职学校必须建立一套完整有序的内部控制体系。
With the continuous development of higher vocational schools, the schools have been transformed from simple institutions in the past into legal entities that are socially oriented, market-oriented and run their own schools. Colleges and universities have increasingly diversified sources of funds for running schools, increasing economic activities within schools, and different financial and accounting systems due to the nature of their work such as teaching, scientific research, logistics and infrastructure. Colleges and universities also have a corresponding increase in responsibility, pressure and risks. The new changes make the internal control work in higher vocational schools more complicated and the task of strengthening the construction of internal control system is more urgent. This objectively requires that our vocational schools must establish a complete and orderly internal control system.