我国高校财务内部控制评价方法研究.pdf

Abstract From the practice of western developed countries, establishing an effective internal control system is regarded as an effective way of solving existing potential economic problems, effective financial internal control can improve the service efficiency of funds, reduce loss of property risk. From the internal control theory research, however, the enterprise internal control research is seriously valued than institutions of the internal control research. This article in view of the current college financial internal control already cannot satisfy the need to adapt to the new environment in our country, we design a financial internal control evaluation model fit for colleges in China in the situation at present, in order to find out weakness of the internal control system, improve the financial internal control system and improve financial management level. According to the characteristics of subject, we adopt comparative analysis, combine the qualitative analysis with quantitative analysis, and integrade theoretical research with case study. First of all, the article defines the college financial internal control evaluation related concepts on the foundation of related evaluation research. Discussion is made on the necessity of the system of financial internal control the definition, types, describes the college financial internal control evaluation of meaning, necessity and related theory. Secondly, we analyze the situation the financial inte