由财务报销谈高等学校内部会计控制

INTERIOR ACCOUNTING CONTROL OF INSTITUTION OF HIGHER LEARNING FROM VIEWPOINT OF FINANCIAL REFUND

财务报销是会计核算各项经费支出的第一步,也是关键的一步,是高等学校财务管理的一项基础性工作,在高校财务核算中占有相当重的比重.可以说财务报销是高等学校财务管理的窗口性工作,管理制度的完善与否、财务行为的规范与否、资金使用的合理与否,在财务报销环节都会显现出来.作者采用规范阐释和实证分析相结合的方法,通过探讨财务报销中出现的问题,分析了内部会计控制中存在的缺陷,从而对症下药,提出了加强高校内部会计控制的措施.

Financial refund is the first and also important step of various expenditures in accounting,it is a basic part of financial management in institution of higher learning.And it occupies a large percentage in financial accounting in institution of higher learning.Financial refund can reflect perfect fulfillment in management system,regulatory financial action,and rational use of funds.The combination of ways of regulation illustration and positivism analysis is used in this article.Through exploring the problems in process of financial refund,defects of interior accounting control are analysed,and measures to enforce the interior accounting control of institution of higher learning are proposed.