摘要
高职院校财务管理能够跳出部门的框架清晰地看到整个学校的运行情况,能够有效防范各种风险、提升学校财务治理能力。文章以M职业技术学院为研究对象,总结了其财务管理的基本情况,从内控视角重点剖析了其财务管理在内部环境、风险评估和关键管控活动中存在的问题,并结合其实际情况,提出了切实有效的优化对策,这也为其他高职院校以内控建设为切入点加强财务管理提供了借鉴和参考。
The financial management of higher vocational colleges can clearly see the operation of the whole college not limited to the framework of the department,and can effectively prevent various risks and improve the financial management ability of the college.This article takes M Vocational and Technical College as the research object,summarizes the basic situation of its financial management,analyzes the problems of its financial management in the internal environment,risk assessment and key management and control activities from the perspective of internal control,and puts forward effective optimization countermeasures based on its actual situation,which also provides reference for other higher vocational colleges to strengthen financial management taking the internal control construction as the entry point.
作者
于春萍
李从峰
刘芳
Yu Chunping;Li Congfeng;Liu Fang(Nanjing Institute of Railway Technology,Nanjing 210031,China)
出处
《江苏科技信息》
2020年第35期40-43,共4页
Jiangsu Science and Technology Information
基金
南京铁道职业技术学院校级课题,项目名称:“双高”背景下高职院校财务内控评价与优化研究,项目编号:YR20007
项目名称:财务内控建设改革试点探索,项目编号:SJ2019003XF201910
项目名称:高职院校内控机制建设研究与实践,项目编号:SJ2019003XF201903。
关键词
内部控制
高职院校
财务管理
internal control
higher vocational colleges
financial management
