广西师范学院学报：哲学社会科学版
廣西師範學院學報：哲學社會科學版
엄서사범학원학보：철학사회과학판
Journal of Guangxi Teachers Education University
2014年
6期
103~106
,共null页
高校 内部财务控制 审计
高校 內部財務控製 審計
고교 내부재무공제 심계
Colleges and Universities; Internal Financial Control; Audit
随着我国财经法律法规的不断健全、高等教育体制的不断改革，高校内部财务控制有了自己的特点。高校内部财务控制包括资产的内部控制、负债的内部控制、收入与支出的内部控制等内容。高校应重视对内部财务控制的审计，充分利用内部审计和外部审计，不断完善高校内部财务控制，保证高校经济活动的正常进行。
隨著我國財經法律法規的不斷健全、高等教育體製的不斷改革，高校內部財務控製有瞭自己的特點。高校內部財務控製包括資產的內部控製、負債的內部控製、收入與支齣的內部控製等內容。高校應重視對內部財務控製的審計，充分利用內部審計和外部審計，不斷完善高校內部財務控製，保證高校經濟活動的正常進行。
수착아국재경법율법규적불단건전、고등교육체제적불단개혁，고교내부재무공제유료자기적특점。고교내부재무공제포괄자산적내부공제、부채적내부공제、수입여지출적내부공제등내용。고교응중시대내부재무공제적심계，충분이용내부심계화외부심계，불단완선고교내부재무공제，보증고교경제활동적정상진행。
Along with the constant sound financial laws and regulations in our country, and continuous reform in the system of higher education reform, internal financial control in colleges and universities has its own characteristics, which includes internal control of capital, income and spending, and debt. Colleges and universities should attach great importance to the audit of internal financial control, make full use of the integration of internal audit with external audit, so as to achieve the purpose of constantly improving the internal financial control and ensure the normal conduct of economic activities in colleges and universities.
