浅析高校工程项目的内部会计全过程控制

On internal accounting whole process control in college engineering project

近年来,高校出现了基建热,工程项目的规模在不断地扩大,相应地,投资金额也随之不断增加。针对高校工程项目,如何进行合理的项目投资控制,同时避免项目建设中的各种舞弊行为,使有限的资金发挥最大的投资收益和社会效益,是摆在我们面前的一个重要课题。本文以武汉大学为例,分析了高校工程项目中的三大类问题,紧扣工程项目内部会计控制的七个环节,分别提出了相对应的建议,为完善高校工程项目的内部控制提供一些有益的参考。

In recent years,colleges and universities appeared in the construction heat,the project continues to expand in scale,accordingly,the amount of investment also will continue to increase.In view of the university project,how to carry on the reasonable control of project investment,and avoid the construction projects in a variety of fraud,make limited funds to maximize investment returns and social benefits,is suspends in front of us an important issue.Taking Wuhan University as an example,analyzes the engineering project in the three kinds of problems,closely the project internal accounting control of seven link,respectively,puts forward corresponding suggestions for improvement,the project internal control and provide some beneficial references.