加强高校财务内部控制的微观措施探析--基于内部控制主流思想下的思考

摘要

Because our country's financial internal control theory and practice started late, at present, there is no uniform standard of internal control system. Along with the continuous expansion of the scale of the higher education enrollment, the financial internal control in higher education is facing a series of challenges. Most scholars mainly focus on the financial macro system research, and there are few scholars doing micro system research in college financial internal control. At present, there are still some existing problems though there has been improvement to some extent in college financial internal control based on a series of regulations issued by the Ministry of Finance. So there is practical value in doing micro system research in college financial internal control under the background of the macro financial internal control system being not perfect and the phenomenon of "paying more to theory but less to practice".%高校财务内部控制制度的构建是贯穿于高校财务工作的发展过程之中，它既是高校财务工作的基础，也是高校财务工作不断发展的成果。本文主要是探讨高校财务内部控制的微观措施的实践指导作用。