陕西教育学院学报

随着网络信息化的迅猛发展,传统的高校财务内部控制体系已不足以适应高校财务信息发展的需要,亟待探索新的内部控制体系的构建。本文在研究传统理论的基础上,从COSO内部控制模型的基本要素入手,在分析高校财务内部控制体系现状及存在问题的基础上,提出了新的高校财务内部控制体系构建策略。

With the rapid development of network informatization,our traditional financial internal control system is not enough to meet the needs of university financial information development.Based on the traditional theory,this paper analyzed present situation and problems of financial internal control in universities from the view of basic elements of the COSO internal control model.Moreover,this paper put forward a new construction strategy of internal control system in colleges and universities.