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随着社会经济的不断发展,其对高校的会计内部控制也产生了较大的影响。因此,如何通过有效的强化措施来保障和提升高校会计内部控制水平,成为一个重要而现实的话题。本文首先阐述高校会计内部控制的地位,继而分析会计内部控制的现实意义,最后提出了合理的强化措施,希望对高校会计内部控制水平的提升起到积极的作用。
With the continuous development of social economy, it also has a greater impact on the internal control of accounting in colleges and universities. Therefore, how to protect and improve the internal control of accounting in colleges and universities through effective reinforcement measures has become an important and realistic topic. This paper first describes the status of internal control of accounting in colleges and universities, and then analyzes the practical significance of internal control of accounting. Finally, it puts forward reasonable measures to strengthen and hopefully plays a positive role in the improvement of internal control of accounting in colleges and universities.