摘要
如何有效解决当前高校内部会计控制中存在的问题,充分发挥内部会计控制对高等教育的促进作用,是当前高校面临的一个迫切而重要的课题。本文从高校会计内部控制存在的薄弱环节入手,对我国高校内部会计控制现状进行分析,并提出了相应的对策。
How to effectively resolve the current internal accounting control problem in colleges and universities and give full play to the facilitation of internal accounting control for higher education,is currently an urgent and important issue the institutions of higher learning are faced with.This article,starting from the weak point of internal accounting control in colleges and universities,analyzes the current situation of internal accounting control in China＇s colleges and universities,and proposes the corresponding countermeasures.
出处
《吉林工程技术师范学院学报》
2012年第10期23-25,共3页
Journal of Jilin Engineering Normal University
关键词
高校财务
内部控制
控制制度
finance of colleges and universities
internal control
control system
