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（自然科学版）,2010,(3):219-221
