加强高校财务管理,关键在于提升财务内部控制的有效性。医科类大学在财务管理和内部控制方面有一定的行业特殊性,在实施内部控制过程中存在着一些问题和困难,应理清工作思路,分析原因找出加强医科类大学财务内部控制的对策,以促财务工作取得切实成效,提升办学效益。 The key to strengthen financial management in colleges and universities is to improve the effectiveness of financial internal control. The medical university has certain industry specialties in financial management and internal control. There are some problems and difficulties in the process of implementing internal control, the work train of thought should be clarified, the reasons should be analyzed to find out the countermeasures to strengthen the financial internal control in medical university, To promote financial work to achieve tangible results, improve school efficiency.