摘要
完善高校财务内部控制不仅能查错防弊,更重要的是能提高办学效率和组织机构的有效经营。本文就目前高校财务管理内部控制方面存在的主要问题进行了分析,并提出加强高校财务管理内部控制的方法与对策。
Improving the financial internal control of universities can not only detect faults and frauds,but the more important is to improve the efficiency of school-running and effective management of organization.In this paper,the main problems of current financial internal control of universities were analyzed,and methods and countermeasures to strengthen the financial internal control of universities were put forward.
出处
《价值工程》
2011年第26期148-149,共2页
Value Engineering
关键词
高校财务
内部控制
预算管理
college finance
internal control
budget management
