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在高校的内控建设中,经济业务风险的防控是关键点,会计核算和财务管理做为经济事项管理的重要手段,因此也是高校内控建设的重要部分。本文对高校的内控建设中存在的问题进行探析,从财务管理的角度探讨如何构建合理有效的内控体系。
In the construction of internal control in colleges and universities, the prevention and control of economic business risk is the key point. Accounting and financial management are important means of economic matters management and therefore also an important part of the internal control construction in colleges and universities. This article probes into the problems existing in the construction of internal control in colleges and universities and discusses how to construct a reasonable and effective internal control system from the perspective of financial management.