高校财务管理中的内部会计控制

On Manging Internal Accountants in Finanical Management in Colleges and Universities

阐述了内部会计控制在高校财务管理中的意义,分析了高校内部会计控制存在的问题,提出了完善高校内部会计控制的措施。

This paper intends to fully analyse the practical significance of managing internal accountants in the financial management in colleges and universities with the consideration of the main problems existing in the present construction of internal management system, and suggests that the internal operation be strictly managed with the strict division of responsibilities, the control of authorization, and the strengthening of the internal audit surveillance.