【摘要】 近年来，高校内部控制执行情况不容乐观。随着国家对校园数字化建设大力提倡，高校财务信息化建设逐渐完善，学者们开始从智慧财务角度研究如何提高高校内部控制有效性。G高校作为数字化校园建设单位，已经实现了智慧财务平台和内部控制融合落地。因此，结合G高校在智慧财务平台和内部控制融合方面的经验，从控制环境、风险评估、信息系统整合、内控风险点嵌入平台等方面系统总结智慧财务平台与内部控制融合路径，从智慧财务角度研究内部控制优化方案，从而推动高校内部控制建设，提高内部控制的有效性。更多还原

【Abstract】 In recent years, the implementation of internal control in universities has not been optimistic. With the strong promotion of campus digital construction by the country, the construction of financial informatization in universities has gradually improved. Scholars have begun to study how to improve the effectiveness of internal control from the perspective of smart finance. As a digital campus construction unit, G University has achieved the integration and implementation of a smart financial platform and internal control. This article combines the experience of G University in the integration of smart finance platforms and internal controls, and systematically summarizes the integration path of smart finance platforms and internal controls from the aspects of control environment, risk assessment, information system integration,and internal control risk point embedding platforms. From the perspective of smart finance, internal control optimization plans are studied to promote the construction of internal controls in universities and improve the effectiveness of internal controls.更多还原