建立健全高校内部会计监督制度

Perfect University Inner Supervisory System of Accounting

随着高校的办学体制、形式以及筹资渠道的多元化和经济活动的日趋复杂化,高校的财务管理已改变原来的管理模式,注重强化管理职能,而有效的内部监督,才能保证会计信息的真实,完善财务管理。本文拟通过建立健全高校内部会计监督制度的必要性及途径来谈高校的内部会计监督制度。

With diversified systems and forms of running schools and various channels for raising money, and also with increasing complexity of economic activities, the original university financial management mode has been changed and meanwhile the function of management has been stressed. For being supervised efficiently, the truth of the accounting information can be guaranteed and financial management can be perfected. this paper aims to discuss university inner supervisory system of accounting by showing the necessity and approaches of its establishment.