摘要
改革开放以来,我国经济迅速发展,各行业管理水平不断提高,相应地开始对内部控制提出要求。我国高校内部会计控制是与企业内部控制同步发展起来的,虽然起步比较晚,但其在推动高等教育发展,促进教育体制改革方面起了非常重要的作用。目前,我国的高等教育模式正从由政府直接管理向由政府宏观管理、学校面向社会自主办学过渡,这种模式转变所引起的高校财务管理环境变化,使高校内部控制的地位和作用越来越重要。故本文从高校内部会计控制的发展,重要性及加强措施方面对其进行了新的论述。
Since the reform and opening up, developing rapidly, thus internal control also the economy and management in various industries has been began to be requested. Internal accounting control of China＇s universities and enterprises are developing simultaneous, although the government began to attach importance to promote the construction of internal control in 1990s, our university＇s internal accounting control played a very important role in the aspect of promoting education reform. Now, higher education in China is moving from government management directly to macro-management by the government and university management on their own. This shift has maed the status of internal accounting control more important. Therefore, this paper discusses a new point from the development, necessity and measures of universities＇ internal accounting control.
出处
《财务与金融》
北大核心
2010年第2期52-55,共4页
Accounting and Finance
基金
湖南省社科基金项目(08JD52)
湖南省社科院省情项目(108652007007)
湖南省教育厅课题(06D070)阶段性研究成果
关键词
高校
内部会计控制
必要性
措施
Universities, Internal Accounting Control, Necessity, Measures
