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高校后勤会计委派制提高了后勤单位会计控制水平,促进了后勤单位规范内部控制,并防止舞弊,预防腐败。而工作中具体经济活动业务层面控制做得多,单位层面控制考虑得少,把内部控制提高管理水平的作用单一化和扩大化,重形式轻效益的问题阻碍了内部控制的深入发展。因此本文提出内部控制的进行要从单位层面进行全面考量,并与后勤单位其他管理活动协同进行,切实注重内部控制的实际效益,保障其不断发挥改善经营管理、提高经济效益的重要作用。
College logistics accountant appointment system to improve the logistics unit accounting control level, promoted the logistics unit standard internal control, and prevent fraud, prevent corruption. At the operational level, the control over the specific economic activities at the work level is much more controlled, unit control at the unit level is less considered, the role of internal control in raising the level of management is simplified and magnified, and the problems of light weight and efficiency are discouraged from the in-depth development of internal control. Therefore, this paper proposes that the internal control should be conducted from the perspective of the unit level and carried out in coordination with other management activities of the logistics unit, so as to pay attention to the actual benefits of internal control and to ensure that it plays an important role in continuously improving management and improving economic efficiency.