摘要
高等院校管理者和财务部门应根据实际情况,针对高等院校内部财务控制体系中存在的一些问题,建立有效的内部会计控制制度及预算管理制度,同时加强内部控制思想建设、管理文化建设和管理风险防范体系建设,从而促进高等院校规范经济行为,提高办学效益,保持高等教育持续、稳定、协调和健康发展。
Aiming at the problems of internal accounting system of colleges and universities, based on actual situation of the administrators and accounting department of colleges and universities, it′s necessary to establish effective internal accounting control system and budget control system. And it′s important to strengthen political and ideological work, administrative culture building and risk avoidance system building to promote colleges and universities to standardize the economic activities, boost institutional efficiency, keep development of colleges and universities to be sustained, stable and coordinated.
出处
《常州信息职业技术学院学报》
2007年第6期89-90,93,共3页
Journal of Changzhou College of Information Technology
关键词
高等院校
内部会计控制
内部审计
colleges and universities
internal accounting control
internal audit
