高校是公益性机构,其主要表现是它的非营利性质。但伴随着社会的进步和自身发展的需要,高校与社会的经济联系日益增多,其职能也呈现出多元化趋势。而高校内部控制的内涵是财务控制,其目的是为了维护学校资产的安全和完整,提高会计信息的真实性和准确性,以保障学校的经营和管理在有序和有效的环境下运行,从而有效降低高等学校运行过程的风险。对此,有必要在以后工作中切实强化高校财务内部控制。 Colleges and universities are nonprofit institutions whose main performance is its non-profit nature. However, with the progress of society and the needs of its own development, the economic relations between universities and the society are increasing day by day, and their functions have also shown a tendency of diversification. The connotation of internal control in colleges and universities is financial control, the purpose is to maintain the safety and integrity of school assets, improve the authenticity and accuracy of accounting information in order to ensure the operation and management of schools in an orderly and effective environment to run, thus Effectively reduce the risk of colleges and universities operating process. In this regard, it is necessary to strengthen the financial internal control of colleges and universities in future work.