摘要
计算机网络技术的飞速发展推动高校财务工作方式发生重大变革,传统的内部控制思维已经不适应信息化环境下的管理要求。目前,高校内部控制存在一些普遍性问题,笔者站在财务管理的角度对此进行了深入分析探讨,并且提出了在信息化环境下加强高校内部控制的措施。
The rapid development of computer networking technology has promoted university financial reform, but the traditional thinking of internal control cannot meet the requirements for the management in an information environment. At present, there are some frequently seen problems in the internal control of university finance. This paper gives an in-depth analysis of the problems from the perspective of financial management, and put forward some countermeasures for strengthening the internal control of finance in colleges and universities in the information technology environment.
出处
《中国轻工教育》
2016年第2期62-64,共3页
China Education of Light Industry
基金
天津市会计学会会计分会的教育财会科研课题
关键词
信息化
高校财务
内部控制
information technology
university finance
internal control
