摘要
随着教学质量的不断提高和经济体量的扩大,高校的内部控制工作备受重视,特别是财务管理工作涉及高校资金运转,正面临越来越多的风险和挑战。目前,高校的财务管理已基本实现财务信息化,将内部控制嵌入信息系统,通过系统来强化预算控制、规范业务流程、强化标准控制等具有重要意义.
With the continuous improvement of teaching and scientific research level and the continuous expansion of economic volume,the internal control of colleges and universities has attracted much attention,especially the financial management,which involves the capital operation of colleges and universities,is facing more and more risks and challenges.With the development of financial information construction in colleges and universities,it is imperative to strengthen financial internal control through information means.At present,the financial management of colleges and universities has basically realized financial informatization.It is of great significance to embed internal control into the information system to strengthen budget control,solidify business processes,strengthen standard control and standardize the operation of internal power through the system.
作者
徐颖
Xu Ying(Nanjing University of Finance&Economics,Nanjing,Jiangsu,210023)
出处
《市场周刊》
2022年第11期114-117,共4页
Market Weekly
基金
2019年江苏省教育厅高校哲学社会科学研究资助项目“基于信息化背景的高校财务内部控制建设研究”(项目编号:2019SJA02)
2020年南京财经大学科研管理项目:“落实科研放管服”,打造“线上”+“线下”一站式科研财务服务体系。
关键词
管理
财务内部控制
信息化
策略
management
financial internal control
informationization
strategy
