CAJ | 학술논문

高校财务内部控制是高校内部控制的重要组成部分。目前，我国大部分高校已建立了财务内部控制制度。然而，因为缺乏系统性理论基础依据，影响了高校财务内部控制体系建设。《行政事业单位内部控制规范（试行）》的颁布，为高校财务内部控制起到了积极的指引作用，推进了高校财务内部控制制度的健全与完善。
고교재무내부공제시고교내부공제적중요조성부분。목전，아국대부분고교이건립료재무내부공제제도。연이，인위결핍계통성이론기출의거，영향료고교재무내부공제체계건설。《행정사업단위내부공제규범（시행）》적반포，위고교재무내부공제기도료적겁적지인작용，추진료고교재무내부공제제도적건전여완선。
The internal control of finance is an important part of internal control in Colleges and universities. At present,most of the colleges and universities in our country has established the financial internal control system. However,because of the lack of basis of theory system,affects the inner control system construction of University finance. "Internal control norms of administrative units(Trial)" promulgated,to guide the positive effect for internal control of colleges and universities financial,promote the college financial internal control system is sound and perfect.