摘要
文章以高校财务内部控制为研究对象,通过对高校财务内部控制现状的分析,揭示了高校普遍缺乏内部控制意识,高校财产安全存在很大的风险和隐患等问题,通过分析财务内部控制的影响因素,提出了完善高校财务内部控制的建议和措施。
The paper takes the inner financial control of universities and colleges as the research object,and reveals that universities are general lack of internal control consciousness,and the safety of their property has very big risk and hidden danger through the analysis of internal financial control situation.It provides suggestions and measures about college internal financial control through the analysis of the problems such as influence factors of internal financial control.
出处
《财务与金融》
北大核心
2011年第1期91-95,共5页
Accounting and Finance
关键词
内部控制
高校
风险意识
Internal Control
Universities and Colleges
Consciousness of Risk
