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本文从内部控制的五要素出发分析高校财务风险的现状,发现其中存在的主要问题,并简要分析问题成因,最后提出解决问题的对策和建议。希望能够帮助我国部分高校解决财务部门可能存在的问题和内部控制存在的缺陷,提高我国高校财务部门识别应对财务风险的能力,以适应新形势下我国高校面临的新情况。
Based on the five elements of internal control, this article analyzes the status quo of financial risks in colleges and universities, finds out the main problems existing therein, and briefly analyzes the causes of the problems. Finally, it puts forward the countermeasures and suggestions to solve the problems. Hoping to help some colleges and universities to solve the possible problems in the finance department and the defects of the internal control, and to improve the ability of the financial departments in our country to identify and deal with the financial risk so as to adapt to the new situation our country’s colleges and universities are facing in the new situation.