试论高校内部会计控制的目标及方法

Discussion on the Targets and Methods of the InternalAccounting Control of Universities

内部会计控制是高校财务管理的重要组成部分。在阐释内部控制内涵的基础上,探讨和论述了高校内部会计控制的目标、方法,以适应高校防范财务风险、确保资产安全、提高会计信息质量与促进教育事业发展的需要。

The internal accounting control is an important component of the financial management of the universities. Based on expounding the connotations of the internal control, this paper probes into and discusses on the targets and methods of the internal accounting control of the universities for the purpose of fitting in with the requirements of preventing the financial risks, guaranteeing the security of the assets, improving the quality of the accounting information, and promoting the development of the educational cause.