强化高校内部会计控制的思考

Thoughts on Strengthening Internal Accounting Control in Colleges and Universities

高校建立内部会计控制制度是经济发展的需要,也是高校健康发展的需要。针对目前很多高校存在的内部会计控制缺乏科学性,执行与监督、检察不力,考核、奖惩力度不够,定位不准确、全面,制度不完善等问题,应以科学发展观为先导,完善内部会计控制体系;明确权利与义务,建立量化考核体系以及激励与惩罚制度;强化风险意识,建立风险预警机制,以进一步充分发挥内部会计控制对高等教育的促进作用。

Establishing internal accounting control system in colleges and universities is the need of healthy economic development. According to the problems of non-scientific internal accounting control, weak implementation, supervision and inspection, insufficient examination, and reward and punishment, inaccurate location and imperfect system, etc. we should improve internal accounting control system guided by scientific development view, clarify fights and obligations and set up quantitative evaluation system and incentive and punishment system, strengthen risk awareness, and build risk-warning mechanism to play the role of internal accounting control in higher education.