浅析高职高专学校内部会计稽核制度

• 作 者: 高敏燕
• 机 构: 衡水职业技术学院,
• 出 处: 新课程研究(中旬刊)
• 发表日期: 2009年09期
• 关键词: 会计稽核 高职高专学校 稽核职责 稽核方法 财务决策 内部稽核 财务部门 原始凭证 出纳员 内部

建立和强化会计内部稽核制度,是我国《会计法》的重要内容,有利于保证会计信息的真实性、准确性、可靠性,为财务决策的科学化提供可靠的基础。高职高专转型中资金投入量很大,财务部门更要加强内部稽核,保证资金的安全、有效使用。

Establishing and strengthening the internal audit system of accounting is an important part of China’s Accounting Law, which helps to ensure the authenticity, accuracy and reliability of accounting information and provides a reliable basis for the scientific decision-making of financial affairs. In the transformation of higher vocational colleges, there is a large amount of capital invested. Financial departments should also strengthen internal audits to ensure the safe and effective use of funds.