基于经济风险的高校内部会计监控制度建设

由于高校大量合并、自筹经费，引发了高校会计信息失真，个别高校甚至存在严重的会计造假行为，追踪其缘由，大部分是因为高校内部会计监控存在着问题。目前，高校应进一步明确会计事项相关人员的职责权限；会计基础工作必须要严谨，手续要齐全；尽快进行财产清查；建立符合高校的控制标准；引入外部审计；提高内控人员素质；充分发挥内部审计的监控手段；建立现代高校管理体制和监控体制相结合的模式；做到实施内部会计监控制度与贯彻实施《会计法》，并以《内部控制配套指引》相结合；积极开展事前事中审计。

Construction on Internal Accounting Control in Colleges and Universities Based on Economic Risks

Merging and self-financing of universities lead to their accounting information distortion, and some universities even appear serious accounting fraud partly due to improper internal accounting control. Now the universities should further clarify duty and permission of accounting-related persons, take strict and complete procedure in basic accounting, and property inventory as soon as possible, build control standard fit for universities, introduce external auditing, increase personnel quality of internal control, play supervision role of internal auditing, establish a pattern combining modern university management system and supervision system, carry out internal accounting control system, Accounting Law and Guidelines for Internal Control, and pre-auditing and interim auditing.