摘要
高校内部财务控制在实施过程中存在许多值得关注的问题,如何在现行复杂多变的经济环境中设计出一套科学合理有效的内部财务控制体系,事关高校改革与发展。本文从货币资金、筹资与对外投资、采购与付款、工程项目、预算外收入、经费支出以及科研经费管理等方面作了比较深入的探讨,以期对我国高校内部财务控制设计有所帮助。
There are a lot of problems worth paying close attention when carrying out the internal financial control in Institutes of Higher learning. How to design a scientific and reasonable internal financial controlling system in such a complex and uncertain economic surrounding is important to the reform and development of Institutes of Higher learning. This paper treats deeply of the designs from pecuniary resources, raising capital and investing, purchasing and payment, project, extra -budgetary revenue, appropriation expenditure and scientific research funds management, so as to make contribution to the designing of the inner financial control in the Institutes of Higher learning in China.
出处
《攀枝花学院学报》
2008年第4期45-50,共6页
Journal of Panzhihua University
基金
本文系四川省教育厅科研课题《我国高校内部财务控制》的阶段性成果.项目编号：SA06116.
关键词
高等学校
内部财务控制
控制系统
设计要点
institutes of higher learning, internal financial control, controlling system, focal points in designing
