摘要
当前局势下,新财务会计制度在高校内部的实施有效地优化了高校财务管理水平,使高校财务管理及内部审计工作的效率有所提高。新财务会计制度的应用极大程度上提高了高校教育经费的使用效率。在节约教育经费、合理使用教育经费上都做出了巨大贡献。本文从新财务会计制度下高校内部审计的概念出发,分析了高校财务会计新制度的内容,讨论了新财务会计制度对于高校内部审计工作的影响,希望通过这一问题的探讨为高校内部审计工作的优化提升提供参考。
Under the current situation, the implementation of the new financial accounting system in colleges and universities effectively optimized the level of financial management, so that the efficiency of college financial management and internal audit work has been improved. The application of the new financial accounting system has greatly improved the use efficiency of educational funds in colleges and universities. It has made a great contribution to the saving and rational use of educational funds. Based on the concept of internal audit in colleges and universities under the new financial accounting system, this paper analyzes the content of the new financial accounting system in colleges and universities, and discusses the impact of the new financial accounting system on the internal audit work in colleges and universities, hoping to provide reference for the optimization and improvement of internal audit work in colleges and universities.
作者
陈晓婷
CHEN Xiao-ting(Chifeng University,Chifeng 024000,China)
出处
《赤峰学院学报(哲学社会科学版)》
2019年第9期117-119,共3页
Journal of Chifeng University:Philosophy and Social Science Chinese Edition
关键词
新财务会计制度
高校财务
审计工作
New Financial Accounting System
College Finance
Audit Work