论文部分内容阅读
随着市场化因素对高校的影响,高校贪污腐败案件层出不穷,完善高校内部控制,建立一套有效防范舞弊、预防腐败的高校内部控制体系已显十分必要与迫切。本文选取具有较强代表性的H高校为例,从预算业务控制、收支业务控制、采购业务控制、资产控制、建设项目控制以及合同控制等控制活动,深入分析H高校的内部控制现状。通过对高校内部控制现状的分析,提出建立积极的内部控制环境、强化财会部门在内部控制中的作用、加强信息公开与建设信息化系统等措施完善高校内部控制。
With the influence of market factors on colleges and universities, there are many cases of corruption in colleges and universities. It is quite necessary and urgent to improve the internal control of colleges and universities and establish a set of effective internal control system to prevent fraud and prevent corruption. This paper chooses the representative H college as an example to deeply analyze the status quo of internal control in H colleges and universities from the control activities of budget business control, revenue and expenditure business control, purchasing business control, asset control, construction project control and contract control. By analyzing the status quo of internal control in colleges and universities, this paper puts forward some measures to improve the internal control of colleges and universities, such as establishing a positive internal control environment, strengthening the role of accounting departments in internal control, strengthening information disclosure and building informatization systems.