高校保证货币资金安全的理论借鉴与控制手段

要保证高等学校货币资金安全,有必要引进企业的一些管理思想,有必要借鉴国外内部控制理论,重新设计高校财务管理内容与管理手段,运用市场机制对学校货币资源进行风险分析,建立和完善具有我们自己特色的中国高校货币资金内部控制制度,实现中国高校货币资金的良性积累和有序运用、良性增值。

The Theoretical Experiences and Controlling Methods To Insure the Safety of Higher Institution Currency

In order to insure the safety of currency in higher institution, it is necessary for us to introduce some ideas from enterprise management, to learn some inner control theories. we should design a new financing management method and content for higher institution, and make a risk analysis to currency resources by market mechanism. we should set up and develop the inner control system for higher institution currency in order to realise the positive accumulation and operation for higher institution currency.