It is an effective way to avoid diversified school risk in our country colleges and universities to construct a reasonable evaluation system of financial internal control and strengthen the construction of internal financial control of colleges and universities. Based on the characteristics of nonprofit and diversified business of colleges and universities, this paper sets up 22 second-level indicators, 65 third-level indicators from the control environment, control risk, control activities, information and communication and supervision, and constructs the university finance Internal control evaluation system.
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