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加强内部控制制度建设是会计行业面临的重大而急迫的课题。自从实施扩招以来,我国高校办学规模一直呈迅速的发展,但规模上迅速的发展一定要有相对完善的内部管理及控制手段与之相呼应。因此,发挥好会计工作在高校管理中的参谋作用,就必须不断强化高校内部控制。
Strengthening the construction of the internal control system is a major and urgent issue facing the accounting profession. Since the enrollment expansion, the scale of running a university in our country has been developing rapidly. However, the rapid development of scale must have relatively perfect internal management and control methods. Therefore, to give full play to the role of accounting staff in the management of colleges and universities, we must constantly strengthen internal control in colleges and universities.