浅议高校内部财务控制与审计

随着我国财经法律法规的不断健全、高等教育体制的不断改革，高校内部财务控制有了自己的特点。高校内部财务控制包括资产的内部控制、负债的内部控制、收入与支出的内部控制等内容。高校应重视对内部财务控制的审计，充分利用内部审计和外部审计，不断完善高校内部财务控制，保证高校经济活动的正常进行。

The Discussion of Internal Financial Control and Audit in University

Along with the constant sound financial laws and regulations in our country, and continuous reform in the system of higher education reform, internal financial control in colleges and universities has its own characteristics, which includes internal control of capital, income and spending, and debt. Colleges and universities should attach great importance to the audit of internal financial control, make full use of the integration of internal audit with external audit, so as to achieve the purpose of constantly improving the internal financial control and ensure the normal conduct of economic activities in colleges and universities.