| 内部控制视角下的高校财务风险探析 |
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| 引用本文： | 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),2010,10(3):219-221. |
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| 作者姓名： | 丁新农 雒 敏 沈洪清 王宝乾 朱万青 皋霜枫 陆美娟 |
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| 作者单位： | 南京医科大学财务处,江苏南京,210029 |
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| 基金项目： | 江苏省高校哲学社会科学基金项目 |
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| 摘 要： | 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。
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| 关 键 词： | 内部控制 高校 财务风险 |
| 收稿时间： | 2010/8/13 0:00:00 |
Exploration?of?the?financial?risk?of?colleges?and?universities?on?the?basis?of?internal?control |
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| DING?Xin-nong,LUO?Min,SHEN?Hong-qing,WANG?Bao-qian,ZHU?Wan-qing,GAO?Shuang-feng and LU?Mei-juan.Exploration?of?the?financial?risk?of?colleges?and?universities?on?the?basis?of?internal?control[J].Acta Universitatis Medicinalis Nanjing(Social Science),2010,10(3):219-221. |
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| Authors: | DING?Xin-nong LUO?Min SHEN?Hong-qing WANG?Bao-qian ZHU?Wan-qing GAO?Shuang-feng and LU?Mei-juan |
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| Institution: | (Financial Department of Nanjing Medical University, Nanjing 210029, China) |
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| Abstract: | 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. |
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| Keywords: | internal control colleges and universities financial risk |
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