| 国库集中支付条件下高校内部控制基本框架构建 |
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| 引用本文： | 司金山.国库集中支付条件下高校内部控制基本框架构建[J].怀化学院学报,2012(12):110-113. |
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| 作者姓名： | 司金山 |
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| 作者单位： | 怀化学院计财处,湖南怀化418008 |
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| 基金项目： | 湖南省教育厅重点项目“国库集中支付条件下地方高校内部控制研究--基于湖南的分析”,项目编号：11A091. |
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| 摘 要： | 高校作为中央或地方财政预算单位,现已全面实行国库集中支付制度,高校的财务管理也发生了重大变化。国库集中支付制度实行的好坏,很大程度上取决于国库集中支付制度内部控制的好坏。分析了国库制度实行后高校内部控制方面出现的问题,并结合实际情况综合运用COSO框架来构建国库集中支付条件下地方高校内部控制的基本框架,希望以此来完善高校内部控制体系,保障国库集中支付制度在高校有良好实施效果。
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| 关 键 词： | 国库集中支付 内部控制 基本框架构建 |
On Constructing Basic Framework of the University Internal Control under the Conditions of Centralized Treasury Payment System |
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| Institution: | SI Jin -shan( The Finance Department, Huaihua University, Huaihua, Hunan 418008 ) |
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| Abstract: | Universities as central or local budget unit is now filly implement centralized treasury payment system, bringing about significant changes in the financial management of universities. Whether the result is good or bad depends largely on its internal control. This paper analyzes the university internal control problems in the implementation of the treasury system, using the COSO framework and combining with the actual situation to build the basic framework of the university internal control under the conditions of eentralized treasury payment system in order to improve the college internal control system and to safeguard the implementation of centralized payment system in the universities. |
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| Keywords: | centralized treasury payment internal control the basic framework |
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