摘要
高校内部会计控制对学校的发展具有重要意义,只有建立健全学校实际经费开支制度,内部会计控制制度,统一管理分级核算制度,引入成本核算机制,才能提高财务管理水平,将各种风险降低到可控范围内,使财经纪律能够严格执行,使财务管理水平得到提升,从而推动我国教育事业健康快速发展。
The internal accounting control is significant to the development of the school.Only setting up and improving the actual expanse system and internal accounting control system,and unifying hierarchic management and calculating system can improve financial management and reduce various risks down to controllable range,thus improving financial discipline and promoting educational healthy and fast development.
出处
《大连教育学院学报》
2015年第2期63-64,共2页
Journal of Dalian Education University
关键词
高校
内部控制
会计
college and university
internal control
accounting
