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自2001年开始,国家财政部为了改变粗放的财政资金管理模式,在高校推广国库集中支付制度,已取得阶段性的成果,但是相应的内部控制问题也显现出来了,本文根据COSO关于内部控制的五要素对高校内部控制存在的问题进行分析,并提出相应的解决方法,旨在完善国库集中支付下的高校内部控制制度的建设。
Since 2001, in order to change the mode of extensive financial fund management, the Ministry of Finance has achieved staged achievements in promoting the central treasury centralized payment system in colleges and universities, but the corresponding internal control problems have also emerged. According to the report of COSO on internal control Five elements of the internal control of colleges and universities to analyze the problems and propose appropriate solutions to improve the centralized treasury payment under the university’s internal control system.