高校内部会计控制问题探讨

以财政部等五部委联合发布的《企业内部控制基本规范》为切入点,分析了高校管理层对内部会计控制的整体认知、校园文化建设、管理者和会计人员的素质、高校总会计师岗位设置等几个方面存在的问题,提出了科学、合理设计高校内部会计控制系统,规范高校内部行为,并建立有效的监督机制。

To use the Basic Regulation of Enterprise Internal Control which is co-issued by Ministry of Finance and the other four ministries as a breakthrough point,this article analyses the holistic cognition of internal accounting control in college management team,campus culture construction,qualifications of administrators and accountants and post setting of college chief accountant,and then proposes to design a college internal accounting control system scientifically and reasonably,and build up an effective supervision mechanism.