营利性民办高校财务内部控制体系改进研究.docxVIP

PAGE PAGE 1 营利性民办高校财务内部控制体系改进研究 摘要：财务内部控制对于营利性民办高校来说是至关重要的，良好的财务内部控制可以及时发现营利性民办高校在经营过程中存在的财务风险，并对这些风险制定科学有效地防范，这样才能够使营利性民办高校长久稳健地发展。传统的财务内部控制形式已经不能够更好的适应营利性民办高校发展需要，所以营利性民办高校更应该加强财务内部控制的能力，提升自身竞争力。针对于此本文以长青学院为例进行了研究，通过分析营利性民办高校财务内部控制存在的问题，最后提出健全营利性民办高校财务内部控制的建议，希望能够更好的促进营利性民办高校长久的发展。 关键词：营利性民办高校；财务内部控制；对策 Research on the Improvement of University Financial Internal Control System Abstract:Financial internal control is very important to colleges and universities, so colleges and universities should strengthen the management of finance in the process of development. This is helpful to the rational allocation of internal resources, to find out the possible risks in the course of operation, and then to avoid these risks effectively. have a high awareness of financial internal control, he thinks that financial internal control is simple, for accounting statistics, to calculate the profits and expenses of profit-making private colleges and universities of the work of the Financial internal control is very important to colleges and universities, so colleges and universities should strengthen the management of finance in the process of development. This is helpful to the rational allocation of internal resources, to find out the possible risks in the course of operation, and then to avoid these risks effectively and universities, because the comprehensive quality of financial internal control personnel is not high, so it is very difficult to manage, and the managers of profit-making private colleges and universities do not have a high awareness of financial internal control, he thinks that financial internal control is simple, for accounting statistics, to calculate the profits and expenses of profit-making private colleges and universities. Keywords: colleges and universities; financial internal control; perfect countermeasure PAGE PAGE 10 绪论 从改革开放初期到现在，我国社会发展迅速，经济飞速前行。与此同时，民办高校也得到了短期内快速的提升，民办高校对于我国来说是至关重要的，其可以补充我国高等教育资源不足，从而有利于我国经济建设发展。然而在民办高校发展的过程中，由于民办高校的管理