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内部控制作为当前高校财务管理中的重要组成部分,建立科学有效的内部控制,不仅可以全面保证高校内部的资产安全,提高其内部的财务管理水平,还可以进一步的促进高校实现整体健康、持续发展的战略目标。为此,笔者在文中浅述了全面预算在高校内部控制管理中的重要意义,并从全面预算的编制、执行、考核三个方面找出关键控制点,并及时的提出与之对应的控制措施,对全面预算在高校内部控制管理中的应用策略进行初探。
As an important part of financial management in colleges and universities at present, establishing a scientific and effective internal control not only can fully guarantee the safety of assets in colleges and universities, improve the internal financial management level, but also further promote the overall health and sustainable development of colleges and universities Strategic goal. Therefore, in the article, the author expounds the significance of the overall budget in the internal control and management of colleges and universities, and finds out the key control points from three aspects: the compilation, execution and assessment of the overall budget, and puts forward corresponding control measures in time , On the overall budget in the internal control and management of the application strategy to explore.