石家庄学院学报

自财政部制定《行政事业单位内部控制规范》以来,国家对行政事业单位内部控制体系建设、内部控制制度完善的重视程度不断提高。提升高校财务内部控制水平既是时代的要求,也是促进自身发展的内在需要。现行高校财务内部控制在实施过程中存在着对内部控制缺乏足够重视、信息化导致控制环境风险增加、各部门缺乏有效沟通、高素质人才紧缺等问题。因此,高校应加强全体成员对内部控制的重视,营造安全的信息化环境,推进业财融合,培养高素质财务内部控制人才,从而提升财务内部控制水平以及财务管理水平。

Since the Ministry of Finance has formulated the "Regulation for Internal Control of Administrative Institutions", China has continuously increased its emphasis on the establishment of the internal control system and the improvement of the internal control system of administrative institutions. Improving the level of financial internal control in colleges and universities is not only the requirement of the times, but also an inherent need to promote their own development. In the implementation process of the current financial internal control in colleges and universities, there are some problems such as insufficient attention to internal control,increased risk of control environment caused by informatization, lack of effective communication among various departments, and a shortage of high-quality talents. Therefore, colleges and universities should strengthen the importance of all members on internal control, create a safe information environment, promote the integration of industry and finance, and cultivate high-quality financial internal control talents, so as to improve the level of financial internal control and financial management.