一、前言近年来,伴随我国经济的飞速变化与发展,各高校不断加大自身的改革力度。我们必须积极适应高校各方面的改革,提高办学效率,避免各类经营风险,提升财务管理工作水平,加强高校内部控制体系的建设,从而达到高校发展的既定目标,以促进高等教育稳步健康发展。 I. Introduction In recent years, with the rapid changes and development of our economy, all colleges and universities have continuously increased their efforts to reform. We must actively adapt to all aspects of university reform, improve the efficiency of running a school, avoid all kinds of business risks, improve the level of financial management, and strengthen the building of internal control system in colleges and universities so as to achieve the established goal of higher education and to promote the steady and healthy development of higher education.