摘要
本文针对我国高校内部财务控制系统比较薄弱、内部控制效果不够理想的现状,提出搞好高校内部财务控制应注意强化思想保障、环境保障、组织保障、信息技术保障、机制保障和法律制度保障。
As the inner financial control system in institutes of higher learning is too weak to exist longer and the effect is not satisfactory. The article puts forward six security systems in order to do well in the inner financial control system in institutes of higher learning. They are security systems on idea, surroundings, organization, information technology, operational mechanism and legal system.
出处
《宜宾学院学报》
2008年第7期113-116,共4页
Journal of Yibin University
基金
四川省教育厅科研课题<我国高校内部财务控制>(SA06116)
关键词
高校
内部财务控制
保障
Institutes of Higher Learning
Inner Financial Control
Security System
