基于内部控制的高校经费支出管理问题探讨

文章基于内部控制理论从优化高校经费支出的内部控制环境，健全高校经费支出的监控与风险评估机制，及时收集和反馈经费支出信息、提高控制的有效性，完善经费支出的信息与沟通系统，建立诊断控制和交互控制系统、提高内部监督的有效性等方面提出了加强高校经费支出内部控制的方法措施，以尽量保障经费使用效益的最大化。

Expenditure management of university funds based on internal control theory

Based on internal control theory, this paper proposes the following measures to optimize the internal control environment of fund expenditure in higher institutions and safeguard the benefit maximization of fund use ： to improve the fund spending monitoring and risk assessment mechanism, to collect and feedback expenditure informa- tion to improve control, to better the information and communication system of expenditure, to establish the diagno- sis control and interactive control system, to reinforce internal supervision.