内部控制视角下高校会计基础工作规范探究

Standards of basic accounting in universities from the perspective of internal control

会计基础工作是内部控制的重要内容之一,规范会计基础工作,可以有效促进内部控制各项管理措施及时、完整地执行。规范会计基础工作,保证会计信息的真实性,可以为高校可持续发展提供重要支撑。当前高校会计核算缺乏规范性,会计监督职能作用发挥不充分,会计管理复合型人员不足。建议营造标准的高校内部控制环境,强化核算工作,加强审核的监管力度,保障会计信息的真实性和完整性,全面提升会计信息质量,切实促进高校会计基础工作的可持续发展。

As basic accounting is an important component of internal control, its standardizing can effectively promote timely and complete implementation of internal control. Besides, it can support sustainable development of a university, without which the supervision on accounting is inadequate, and supervisory personnel insufficient. So, it is significant to create a standard environment, strengthen supervision and auditing, guarantee the authenticity of accounting information, comprehensively improve quality of accounting information, and effectively promote sustainable development of basic accounting work in universities.