摘要
随着数字科技的进步和普及,高校作为教育与科研的关键场所,正经历着管理方式的革新和运作效率的增强。高校的内部控制系统是确保其经济事务活动遵循规定并高效执行的核心机制,同时也是提升高校管理效能和教学质量的关键要素。本文介绍高校内部控制的概念与特征,梳理财会监督视角下高校内部控制建设中存在的问题,并从多个角度提出对策。
With the advancement and widespread adoption of digital technology,universities,as pivotal sites for education and research,are undergoing transformations in management methodologies and enhancements in operational efficiency.The internal control system of higher education serves as the core mechanism ensuring that their financial transactions adhere to regulations and are executed efficiently.The system is also a critical factor in elevating administrative effectiveness and educational quality.The article introduced the concept and characteristics of internal control in universities,and identified the problems in the construction of internal control systems from the perspective of financial supervision,followed by countermeasures from multiple perspectives.
作者
钟冲
邹莹
ZHONG Chong;ZOU Ying(School of Economics and Management,Southwest Jiaotong University,Chengdu 610097;Office of Budget&Finance,Southwest Jiaotong University,Chengdu 610097,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2024年第S02期281-283,共3页
Journal of Shanxi University of Finance and Economics
基金
四川省软科学研究计划项目“高校国有资产管理体制对职务科技成果转化影响研究”(2020JDR0063)
关键词
财会监督
高校内部控制
有效性
financial and accounting supervision
internal control in higher education
effectiveness
