摘要
分析了高校内部会计控制制度建设的必要性,提出了高校内部会计控制的目标、原则和方法,重点阐述了实施高校内部会计控制制度的具体要求和相应的保障措施。
This paper analyzes on the necessity of the internal accounting control system construction in university, advances the targets, principles and methods of the university's internal accounting control, and expounds the concrete requirements of implementing the university' s internal accounting control and the relevant safeguard measures.
出处
《科技情报开发与经济》
2007年第2期252-253,共2页
Sci-Tech Information Development & Economy
关键词
内部会计控制
办学效益
管理水平
internal accounting control
school-running efficiency
management level