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在新时期,高校财务管理变得越来越复杂,构建高校财务内控机制变得越来越必要和紧迫,因为高校教育事业要获得良性发展和长远发展,就必须重视和加强财务管理和财务内控。然而,我国高校的财务内控机制还存在许多不足之处。本文作者指出了高校财务内部控制存在财务内控意识淡薄、缺乏德才兼备的会计人员等问题,并针对这些问题为高校构建和完善财务内控机制提出了几点对策。
In the new period, the financial management in colleges and universities becomes more and more complex. It becomes more and more necessary and urgent to construct the financial internal control mechanism in colleges and universities. Because the educational undertakings in colleges and universities need to gain benign development and long-term development, we must attach importance to and strengthen the financial management and financial control . However, there are still many shortcomings in the financial internal control mechanism in our country. The author points out that the financial internal control in colleges and universities has the problems of weak financial internal control, lack of accountants with both ability and political integrity, and puts forward some countermeasures to these problems for colleges and universities to build and perfect financial internal control mechanism.