高校内部会计控制制度完善研究

Studies on the perfection of the internal accounting control system in university

为探讨如何完善高校内部会计控制制度问题,对中国高校内部会计控制制度的现状进行了分析,得出建立高校内部会计控制的原则结论。提出高校应当建立科学有效的、切实可行的、符合本单位实际情况的内部会计控制系统,以保护高校财产的安全完整,提高会计工作质量和资金管理水平。

In order to discuss how to perfect internal accounting control system in university, the principle conclusion is drawn about the internal accounting control system in university by analyzing the current status of the internal accounting control system in university. It is proposed that the university must establish the scientifically effective, practical and feasible internal accounting control system, which conforms to university＇s actual situation, protects the complicity of university property security and improves the accountancy quality and the fund administration level.