高校内部控制与财务风险防范机制研究

Research on Internal Control and Financial Risk Prevention Mechanism of Universities

摘要

在高等教育规模持续扩展与办学资金来源日益多元的背景下，高校财务活动的复杂性与风险暴露程度不断提升。内部控制作为规范经济行为、防范财务风险的重要制度安排，其运行成效直接影响高校资金安全与治理水平。围绕高校内部控制与财务风险防范之间的内在关系，从内部控制要素构成、财务风险生成特征及二者的作用机理入手，对高校财务管理中潜在风险的表现形态进行系统梳理，并分析内部控制在风险识别、约束与防范中的功能定位。在此基础上，探讨以内部控制为导向完善高校财务风险防范机制的思路，为提升高校财务管理规范化与风险防控能力提供理论参考。

Abstract

Against the backdrop of the continuous expansion of higher education and the increasing diversification of funding sources,the complexity of financial activities in higher education institutions and the degree of risk exposure have been steadily rising.As an important institutional arrangement for regulating economic activities and preventing financial risks,the effectiveness of internal control directly affects the security of funds and the level of institutional governance in universities.Focusing on the intrinsic relationship between internal control and financial risk prevention in higher education institutions,this study systematically examines the manifestations of potential risks in university financial management from the perspectives of the components of internal control,the characteristics of financial risk formation,and their interaction mechanisms.It further analyzes the functional role of internal control in risk identification,constraint,and prevention.On this basis,the paper explores approaches to improving financial risk prevention mechanisms under an internal control–oriented framework,providing theoretical references for enhancing the standardization of financial management and risk control capacity in higher education institutions.

关键词

高校内部控制 / 财务风险 / 预算管理 / 资金安全 / 治理机制

Key words

internal control in higher education institutions / financial risk / budget management / fund security / governance mechanism

参考文献

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