CAJ | 학술논문

随着国库集中支付制度在高校的全面实施，对高校内部控制也提出了新的挑战，要求内部控制水平更高。结合国库集中支付对高校财务工作的影响，分析高校内部控制存在的问题，有针对性地提出加强国库集中支付制度下高等学校内部控制的建议和措施。
수착국고집중지부제도재고교적전면실시，대고교내부공제야제출료신적도전，요구내부공제수평경고。결합국고집중지부대고교재무공작적영향，분석고교내부공제존재적문제，유침대성지제출가강국고집중지부제도하고등학교내부공제적건의화조시。
A new challenge on universtity internal control is presented because of the full implementation of the cen -tralized treasury payment system ,which needs higher level of internal controling .In this paper ,the problems existing in universtity internal control are analyzed combining the influence of the centralized treasury payment system on u -niversity financial work ,some suggestions and methords are put forward pointing at all these problems .