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高校内部会计控制是高校为保证国有资产安全性与完整性,保证会计质量而制定的一系列相互联系、相互制约的内部管理制度体系。内部会计控制在高校整个控制系统中扮演着十分重要的角色,因此高校内部会计控制也成为热点话题引起各界的关注。本文从高校内部会计控制相关概述出发,对我国高校当前内部会计控制现状进行分析,并提出完善高校内部会计控制体系的对策与建议。
The internal accounting control in colleges and universities is a series of inter-related and mutual restraint system of internal management system formulated by colleges and universities to ensure the safety and integrity of state-owned assets and ensure the quality of accounting. Internal accounting control plays an important role in the whole control system of colleges and universities. Therefore, the internal accounting control in colleges and universities has also become a hot topic that has aroused the public’s attention. Based on the overview of internal accounting control in colleges and universities, this paper analyzes the current internal accounting control in colleges and universities in our country and puts forward the countermeasures and suggestions to improve the internal accounting control system in colleges and universities.