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市场经济的发展,使高校作为法人面临着前所未有的财务风险,因此需要加强高校财务的内部控制,但目前高校的财务内控存在着内控环境的缺乏、风险评估体系不健全、缺乏有力的内部监督等问题。因此本文从加强高校内部环境建设、强化财务风险意识,健全风险管理机制、重塑高校财务内部控制活动、加强审计监督力度几方面对高校财务内控存在的问题提出了解决的对策。
The development of market economy makes college as a legal person face unprecedented financial risk, so it needs to strengthen the internal control of college finance. However, there is lack of internal control environment, inadequate risk assessment system and lack of strong internal supervision problem. Therefore, this article puts forward some solutions to the existing problems of financial internal control in colleges and universities in several aspects, such as strengthening the internal environment construction in colleges and universities, strengthening the awareness of financial risks, perfecting the risk management mechanism, reshaping the financial internal control activities in colleges and universities and strengthening the audit supervision.