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2012年2月7日,财政部修订颁布了《事业单位财务规则》(财政部令第68号),规定自2012年4月1日起施行。同年12月19日,财政部、教育部修订颁布了《高等学校财务制度》(财教[2012]488号),规定自2013年1月1日起施行。就目前情况来看,高校内部控制状况与高等教育事业发展以及两项新规定的要求还存在着明显差距,健全和完善高校内部控制刻不容缓,本文着重对高校内部控制的现状及其完善对策进行研究。
On February 7, 2012, the Ministry of Finance revised and promulgated the “Institutional Financial Rules” (MOF Decree No. 68), which will come into force on April 1, 2012. On December 19 of the same year, the Ministry of Finance and the Ministry of Education revised and promulgated the “Institution of Higher Education Financial System” (Caijiao [2012] No. 488), which will come into force on January 1, 2013. Judging from the current situation, there is still a clear gap between the internal control of higher education institutions and the development of higher education as well as the requirements of the two new regulations. It is urgent to improve and perfect the internal control in colleges and universities. This paper focuses on the current situation of internal control in colleges and universities and its countermeasures .