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随着我国经济体制改革的不断深入,内部控制作为事业单位管理工作的核心,已经逐渐成为各大理论界和财务界所关注的热门话题。新经济政策的影响下,职业院校也在加快通过对内控制度的完善降低内部经营风险的进程,与此同时,教育主管部门也对职业院校的内部管控制度提出了更加严格的要求,从而合理规避职业院校的财务风险。内部控制的最终目的就是为了减少经营风险,而二者的管理对象也都重点放在财务部门,因此,二者具有协调统一的关系。目前,我国职业院校的财务风险防范仍然存在一定的问题,诸如缺少良好的内控环境和内控体系以及预算约束性不强等都是造成职业院校财务风险的主要原因。因此,职业院校应该将完善内控机制建设提上日程,降低经营风险系数。本文试从内控管理和风险防范的关系进行阐述,分析风险防范的现存问题,并提出相应的解决措施。
With the continuous deepening of China’s economic system reform, as the core of institution management, internal control has gradually become a hot topic of concern to major theoretical circles and financial circles. Under the influence of the new economic policies, vocational colleges are speeding up the process of reducing the risk of internal operations by improving the internal control system. At the same time, the departments in charge of education also place more stringent requirements on the internal control system of vocational colleges, so that Reasonably avoid financial risks in vocational colleges. The ultimate goal of internal control is to reduce business risk, and the management of both are also focused on the financial sector, therefore, the two have a coordinated relationship. At present, there are still some problems in the prevention of financial risks in vocational colleges in our country, such as the lack of a good internal control environment and internal control system and the poor budget constraint, which are all the major reasons for the financial risk in vocational colleges. Therefore, vocational colleges should improve the internal control mechanism on the agenda, reduce the operating risk coefficient. This paper tries to elaborate the relationship between internal control management and risk prevention, analyze the existing problems of risk prevention and put forward corresponding solutions.