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随着我国高招制度的不断改革,各高校的招生比例逐年增加,高校的办学规模得到了不断地扩大。随着我国高等教育改革的不断推进,各高校的办学自主权不断扩大,高校的功能也逐渐呈现出多样化的特点。多元化的发展为高校带来了多元化的收入,但同时也为高校财务管理带来了风险。因此,如何加强高校内部会计监督的力度,有效防范财务风险的发生是本文主要研究的问题。
With the constant reform of China’s high-trustee system, the enrollment ratio of colleges and universities has been increasing year by year, and the scale of running schools has been constantly expanded. With the continuous promotion of the reform of higher education in our country, the autonomy of various colleges and universities has been continuously expanded, and the functions of colleges and universities have gradually become diversified. Diversified development has brought a wide range of income for colleges and universities, but it also brings risks to the financial management of colleges and universities. Therefore, how to strengthen the internal accounting supervision in colleges and universities and how to effectively prevent the occurrence of financial risks are the main problems in this paper.