独立学院实施内部会计控制的思考

Thinking on Internal Accounting Control for Independent Institutes

独立学院已成为我国高等教育体系重要的组成部分。与此同时,独立学院办学规模不断扩大,经济业务大量增加,内部会计控制的内容和范围有较大拓展,促使其内部会计控制系统不断创新、发展和完善,以克服其固有的缺陷。

Independent institute has already been the essential component of our higher education system as a new form of education favors the development of the higher education, the economic construction and the social development. Meanwhile, the inner accounting control of independent institute confronts a huge challenge. On the one hand, along with the rapid growth of its enrollment, the growth of its staff＇s number, the enlargement of investment scope and the large increase of economic works, which all mean the content and scope of its inner accounting control would be enlarged. On the other hand, the inner accounting control system should be innovating, developing and promoting continuously for overcoming its natural default. We need rethinking about the inner accounting control of independent institute based on the new environment, new situation and new problem.