随着信息技术的发展,我国的很多高校在财务管理中引入了先进的财务信息管理系统,大大提高了财务管理的效率,对于高校的财务活动也产生了很大的影响。在财务信息化的背景下,高校的内部控制出现了一些新的特点,内部控制的环境发生了一些变化。本文基于财务信息化的背景,对如何加强高校的内部控制进行研究。 With the development of information technology, many colleges and universities in China have introduced advanced financial information management system into their financial management, greatly improving the efficiency of financial management and having a great impact on the financial activities of colleges and universities. In the background of financial informationization, there are some new characteristics in the internal control of colleges and universities, and some changes have taken place in the internal control environment. Based on the background of financial informationization, this paper studies how to strengthen the internal control of colleges and universities.