| 高校财务二级管理内控制度探析 |
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| 引用本文： | 赵莉萍.高校财务二级管理内控制度探析[J].财务与金融,2009(6):71-73. |
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| 作者姓名： | 赵莉萍 |
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| 作者单位： | 西南政法大学,重庆,401120 |
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| 摘 要： | 高校二级财务内控制度是高校财务管理体制的重要组成部分。内控制度的确立是提高资金利用效率，强调分权的基础上，建立合理可行的分级财务管理制度。高校二级管理体制的转型对财务内控制度提出了新的要求，建立科学规范的二级财务内控制度已经成为高校财务改革的重点所在。
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| 关 键 词： | 高校二级管理 财务管理 财务内控 对策建议 |
Study on the Second-level Internal Financial Management System in Colleges and Universities |
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| Zhao Li-ping.Study on the Second-level Internal Financial Management System in Colleges and Universities[J].Accounting and Finance,2009(6):71-73. |
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| Authors: | Zhao Li-ping |
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| Institution: | Zhao Li-ping (Finance Department, Southwest University of Political Science and Law) |
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| Abstract: | The second-level internal financial management system is the very important component of financial management system in colleges and universities. The establishment of internal management system was based on the enhancing capital turnover efficiency and enforcement of decentralization, which could build feasible different-level financial management system. The transformation of second-level management system asked for higher demands, the construction of scientific and regular second-level internal financial management system has been the focus of finance reforms in colleges and universities. |
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| Keywords: | Second-level Management Finance Management Colleges and Universities Internal Management ountermeasures |
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