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随着高校办学规模和办学自主权的不断扩大,业务活动的逐渐多元化,落后的高校财务内部控制已经不能满足高校管理的要求。新形势下,高校财务内部控制工作的成效将直接影响高校的发展和建设,因此,必须树立正确的财务内部控制理念,本文就此进行高校财务内部控制新的理财观、职能观、风险观、全面观理念研究。
With the continuous expansion of the scale of running a school and the autonomy of running a school, the gradual diversification of business activities and the backward internal financial internal control of colleges and universities can no longer meet the requirements of university management. Under the new situation, the effectiveness of financial internal control in colleges and universities will directly affect the development and construction of colleges and universities. Therefore, we must establish the correct concept of financial internal control. In this paper, we carry out the new view of financial management, function, risk, Concept of concept research.