浅议高校财务内部控制建设

摘要

Internal financial control of colleges and universities in China is challenged by inadequate accounting institutions, insufficient financial oversight, less qualified accountants, and irregular accounting information disclosure. Colleges and universities should give atten-tion to internal financial control. They should try to improve relevant institutions and budget management, upgrade management system and properly control capitals. They should seek to create a clear accountability among relevant parties, optimize control process and develop an internal appraisal system. They should work to improve efficiency and coordination. By doing so, Higher education institutions could es-tablish a financial-risk oriented internal financial control system.%当前，我国大部分高校在内部控制建设方面存在的问题主要是相关会计制度不健全，财务监督机制缺失，会计人员专业判断能力不强，会计信息披露不规范等。各高校应高度重视财务内部控制建设，完善相关制度，重视财务预算，及时更新管理系统，加强资金管理，明确责任主体，优化控制流程，建立财务内部控制评价体系，提高工作效率，切实加强分工协作，逐步建立以财务风险为导向的财务内部控制体系。