加强高校货币资金内部控制,降低财务风险
Strengthen the Internal Control of Monetary Assets and Reduce Financial Risks of Universities
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摘要: 讨论了高校货币资金的内部控制和管理办法,并以北航为例,分别从货币资金 的岗位分工内部控制、授权审批控制、预算控制、日常管理以及监督检查几个方面介绍了北 航在货币资金内部控制中的管理办法,并指出高校财会人员自身素质的提高,将促进货币资 金内部控制制度的完善。Abstract: This paper discusses the internal control and management of monetary a ssets in universities. In the case of BUAA, the paper introduces th e methods of control and management from such aspects as internal control by the division staff, authorized examination and approval, budget control, daily m anagement and supervision. The paper also points out that the quality improvemen t of accountants and auditors contributes to the internal control.