| 李鸿，邹树梁①，佘雅②.基于COSO框架的高校财务内部控制分析[J].,2010,11(2):50-52 |
| 基于COSO框架的高校财务内部控制分析 |
| Analysis of Financial Internal Control in University Based on COSO Theory |
| 投稿时间：2010-02-26 |
| DOI： |
| 中文关键词: COSO框架 高校财务 内部控制 |
| English Keywords:COSO Framework university finance internal control |
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| 中文摘要: |
| 现在，加强高校财务内部控制的要求越来越强烈。文章基于COSO内部控制框架，结合当前高校财务管理中常见的问题，分别从控制环境，风险评估，控制活动，信息与沟通，监管5个方面对高校财务内部控制进行了分析，并提出了完善措施。 |
| English Summary: |
| Requirements of strengthening the university's financial internal control is increasingly strong. In this paper, the university financial internal control is analyzed, the improving measures are proposed, which is based on COSO internal control framework and combined with the common questions of financial management in control environment, risk assessment, control activities, information and communication, monitoring. |
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