江苏省高校哲学社会科学基金项目(09SJA630003)
高等教育体制改革在带给高校办学自主权的同时,也相应地增加了高校的财务风险?在激烈的市场竞争中,一旦财务状况恶化,就会影响高校可持续发展?本文论述了内部控制对防范财务风险的重要作用,分析了现阶段高校财务风险的内部成因,提出了建立和完善高校财务内部控制制度的具体措施?
In?recent?years,?the?increase?of?financial?risks?of?colleges?and?universities?has?arisen?with?the?further?development?of?higher?education?reform?and?the?college?expansion?plan.?The?deterioration?of?financial?situation?influences?the?sustainable?development?of?higher?education.?The?article?discussed?the?importance?of?internal?control?to?financial?risks,?analyzed?the?inner?causes?of?financial?risk,?and?put?forward?some?suggestions?of?improving?internal?financial?controls?in?colleges?and?universities.
丁新农,雒 敏,沈洪清,王宝乾,朱万青,皋霜枫,陆美娟.内部控制视角下的高校财务风险探析[J].南京医科大学学报(社会科学版),2010,(3):219~221
