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独立学院是一种崭新的办学模式,其财务内部控制具有目标多元化、主体层级化和风险多样化等特点。当前,要针对存在的问题和不足,通过完善独立学院法人治理结构,加强独立学院预算管理控制,建立独立学院财务预警系统,健全独立学院内部控制管理制度等措施来构建财务内部控制制度,保障独立学院的健康发展。
Independent college is a brand new mode of running a school. Its financial internal control has such characteristics as diversification of objectives, diversification of main body and diversification of risks. At present, it is necessary to address the existing problems and deficiencies, and establish an internal financial control system through perfecting the corporate governance structure of independent colleges, strengthening the budgetary management and control of independent colleges, establishing the financial early warning system for independent colleges, and improving the internal control and management system of independent colleges so as to safeguard the independence College of healthy development.