高校收支内部控制制度探讨

On Internal Control System of University Income and Expenditure

在高校内部控制制度中,收支内部控制至关重要。本文分析了高校收支存在的问题,指出现金与银行存款收支内部控制的关键控制点,并设计了现金与银行存款收支业务控制流程图。

In the university internal control system, the internal control of income and expenditure is essential. This paper analyzes the problems of university income and expenditure. The internal control of the cash and bank is deposited . The control flow chart of the cash and bank is designed.