我国高校内部会计控制系统设计

The Design of the Internal Accounting Control System in Chinese Colleges and Universities

现今,我国很多高校都有内部会计控制系统,但设计并不完善,实施过程中问题很多。高校对内部控制理论的理解有待深化,对《内部会计控制规范》的贯彻也不够彻底。改进内部会计控制系统设计,应当以影响高校改革与发展的关键环节为突破口,具体包括筹资与投资、预算外收入、经费支出和高校实物资产等方面。

At present, quite a few chinese colleges and universities have internal accounting control systems whose design isn＇t perfect and has caused a lot of problems in practice. The colleges and universities should comprehend the theory of internal control deeply and implement the regulations of internal accounting control thoroughly. The improvement of the internal accounting control system designing should be centered by the key sections that influence the reformation and development of colleges and universities, which include financing and investing, extra-budget revenue, fund expenditure, real assets and so on.