高校收支内部控制制度探讨

Probe into Internal Control System of Revenue and Expenditure in Universities and Colleges

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。

The paper analyses the problems in revenue and expenditure in universities and colleges, points out the key control points in internal control of cash and bank deposits and designs the flow chart for cash and bank deposit control.