Research On The Problems And Countermeasures Of Internal Financial Control In Colleges And Universities

It is an important part of the construction of modern university management to construct and improve the internal control system of university finance.To strengthen and standardize the financial internal control and to realize the of standardization scientism and information of financial management,it not only can improve the efficiency of funds,and ensure the safety and integrity of the state-owned assets,but also makes a steady development for colleges and universities in the long-term.In this paper,through the investigation and analysis of the C university financial internal control,to discover that there are some questions in it.Such as weak consciousness of internal controls,arbitrariness of budget gender,poor financial normative,lack of risk prevention and control mechanism,the weakness communication and so on.Based on the problems,this paper establish the principle“the budget as the main line and the capital as the core "for colleges and universities internal financial control.In particular,on the one hand,enhance the specification of the university internal management level of business process,decomposition and carry out the department responsibility,and improve the consciousness of risk prevention and control.On the other hand,strengthen the management system and regulation of organic link.What's more,combine the budget,income and expenses,assets,capital construction,government procurement economic contract and more into a unified management system.