浅析高校后勤社会化财务内控体系

目前,我国高校后勤社会化财务内部控制制度存在着理论滞后、实践不一的问题,解决这些问题应遵循合法性原则、成本效益原则、稳定性与灵活性相结合原则、全面性原则、规范化,程序化原则,采取完善内部控制制度,加大内部监控力度;完善外部监督机制,发挥外部监督作用;适时进行审首行动;果断采取有效隔离内部控制的对策,从而提高高校后勤社会化财务内部控制的有效性,使高校后勤财务内部控制制度能真正更好地保证我国高校后勤社会化的顺利、健康、快速发展。

On the Financial Inner Control System of Logistics Socialization in Colleges

At present there exist some problems in the financial inner control system of logistics in colleges, such as theoretical lag, inconsistency in practice. To solve the problems we must apply to the principle of legality, the principle of cost and profit, the principle of the combination of stability and flexibility, the principle of comprehensiveness and regularity, the principle of procedure. Furthermore, the inner control system should be perfected; the inner inspecting system should be reinforced; the outer supervision system should be perfected and given full play to; the examining the heads should be taken in proper time; the inner control should be effectively isolated. By these counterparts, the financial inner control system of logistics socialization in colleges can foster its effectiveness and can guarantee the fast and healthy development of the logistics socialization in colleges in China.