高校财务内部控制要素分析

本文针对高校办学经费来湃由财政拨款方式向多渠道筹措办学资金的方式转变,管理业务日趋复杂,本文从控制环境、风险评估、控制活动、沟通与交流、监控等五个方面对高校内部控制要素进行分析,构建五个方面要素模型,实现对高校内部有效控制.

Analysis of the Elements of Internal Control in College's Finance

This paper analyses the changes in college funding by appropriation to multiple channels of raising funds for running a college,and points out that the management business has become more and more complex; then proposes five elements models from the five aspects of the internal control environment,risk assessment,control activities,communication and monitoring,so as to realize an effective internal control on the financial affairs in colleges and universities.