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高等教育经费来源的多元化及决策、管理自由度的增大使高职院校的经济活动日渐趋于复杂,但高职院校的内部控制制度改革却并未跟上时代发展的步伐,导致财务风险频频出现,给高职院校带来经济损失。怎样改变这一现状,最大程度地规避高职院校财务风险的产生呢?本文将以内部治理的角度,探讨高职院校内控体制的完善和财务风险的管理。
The diversification of sources of funding for higher education and the increase in the freedom of decision making and management make the economic activities of higher vocational colleges increasingly complicated. However, the reform of internal control system in higher vocational colleges has not kept pace with the development of the times, Risks are frequent, bringing economic losses to higher vocational colleges. How to change the status quo so as to avoid the financial risks of higher vocational colleges to the greatest extent? This article will discuss the improvement of the internal control system and the management of financial risks from the perspective of internal governance.