| 加强高校货币资金内部控制,降低财务风险 |
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| 引用本文： | 许英辉.加强高校货币资金内部控制,降低财务风险[J].北京航空航天大学学报(社会科学版),2005,18(Z1):60-63. |
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| 作者姓名： | 许英辉 |
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| 作者单位： | 北京航空航天大学,财务处,北京,100083 |
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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。
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| 关 键 词： | 高校 货币资金 内部控制 财务风险 |
| 文章编号： | 1008-2204(2005)S-0060-04 |
| 收稿时间： | 2005-07-10 |
| 修稿时间： | 2005年7月10日 |
Strengthen the Internal Control of Monetary Assets and Reduce Financial Risks of Universities |
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| XU Ying-hui.Strengthen the Internal Control of Monetary Assets and Reduce Financial Risks of Universities[J].Journal of Beijing University of Aeronautics and Astronautics(Social Sciences Edition),2005,18(Z1):60-63. |
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| Authors: | XU Ying-hui |
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| Institution: | Division of Finance, Beijing University of Aeronautics and Astronautic s, Beijing 100083, China |
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| 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. |
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| Keywords: | universities monetary assets internal control financial risks |
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