摘要
随着民族地区高校规模的快速扩大,传统的靠单一财务管理制度来实行内部财务控制的制度已不能完全适应学校的发展。根据内部控制规范原理,从民族地区高校财务内部控制环境、财务风险防范机制及财务内部控制审计监督等方面分析了其财务内部控制的问题,并针对存在的问题提出了相应的解决办法及建议。
With the rapid expansion of colleges and universities in ethnic areas, the traditional ilnancial management system, which relies on single financial management system to implement the internal finance control, has been unable to fully meet with the development of colleges. According to the principle of internal control standards, the financial internal control issues have been analyzed from such aspects as financial internal control environment, financial risk prevention mechanism, and audit and supervision of internal finance control. Then the corresponding solutions and suggestions are proposed according to the existing problems.
出处
《廊坊师范学院学报（社会科学版）》
2013年第6期99-101,共3页
Journal of Langfang Normal University(Social Sciences Edition)
关键词
民族地区
高校财务
内部控制
ethnic areas
finance in colleges and universities
internal control
