CAJ | 학술논문

随着高等教育投入的逐年增加,高校内部财务管理中的内控问题日益突出。高等院校资金的来源由过去单一的国家财政拨款转向多渠道筹资。为了保证资金的筹集和使用合法合规,建立完善的内部控制系统,有利于高校未来的生存和发展。
수착고등교육투입적축년증가,고교내부재무관리중적내공문제일익돌출。고등원교자금적래원유과거단일적국가재정발관전향다거도주자。위료보증자금적주집화사용합법합규,건립완선적내부공제계통,유리우고교미래적생존화발전。
With the development of economy and the gradual increase of input in higher education,problems regarding internal control in internal financial management become more prominent.The funding of higher education comes not only from the state financial allocations,but also from other sources.It is suggested that higher institutions should perfect internal control system in order to guarantee the raising and the legal use of the fund,which is a big challenge for the survival and development of colleges and universities.