自我国改革开放以来,国内高等教育事业获得了空前发展的良好机遇,并且在短短几十年的时间内,取得了不俗的成果,为我国社会主义建设事业培养出了大批优秀的人才。目前,伴随着我国教育体制改革的深度实施,高等院校经济活动内容与环境较之前都有了不同程度的转变,毋庸置疑高校财务内部控制环境也需要做出相应的优化与调整,才能更适合高校财务管理的需求。本文正是在这种大环境下,通过参阅大量相关的研究文献,并结合自身的一些浅薄见解,从高校财务内部控制建设存在问题以及相对应的措施与建议来展开综合性的探讨。 Since the reform and opening up of our country, the cause of higher education in our country has enjoyed a golden opportunity of unprecedented development. In just a few decades, it has achieved remarkable results and has trained a large number of outstanding talents for the cause of our socialist construction. At present, along with the deep implementation of the reform of education system in our country, the content and environment of economic activities in colleges and universities have changed in different degrees compared with before. There is no doubt that the internal control environment of finance in colleges and universities needs to be optimized and adjusted accordingly. The demand of college financial management. It is exactly in this kind of environment that this article is based on a large amount of relevant research literature and combined with some superficial opinions of it, and from the existing problems of financial internal control construction in colleges and universities and the corresponding measures and suggestions.