摘要
内部会计控制制度是社会经济发展到一定阶段的产物,是现代管理的重要手段。文章分析了加强高校内部会计控制的意义,指出了高校制定和实施内部会计控制制度的原则和三个层次,并提出了做好高校内部会计控制应注意的几个问题。
As an essential means of modern administration, interior accounting supervision is an inevitable result of social and economic development. In this paper, the author analyses the significance of strengthening the interior accounting supervision in college, indicates the principle and three levels when college formulates and implements such system, and at last raises a number of problems to be dealt with in the interior accounting supervision.
关键词
高校
现代管理
内部会计控制
college
modern administration
interior accounting supervision
