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高职院校财务内部控制是为了规范财务行为、防范财务风险,保证各项经济活动有序进行,完善财务内部控制也是提升财务管理水平的首要环节,决定着高职院校的财务管理水平。
The internal control of finance in higher vocational colleges is to standardize the financial behavior, guard against financial risks and ensure the orderly conduct of various economic activities. Improving financial internal control is also the primary link in raising the level of financial management, which determines the level of financial management in higher vocational colleges.