建立高校内部会计控制系统探析

A Study on the Establishment of the Internal Accounting Control System of Colleges and Universities

严密完善的内部控制是确保高校资产安全完整的重要措施,根据高校实际,文章提出了高校内部会计控制的建立原则、环节要求,并分析了内部控制的固有缺陷,要求必须加强监督评估,不断改进完善,同时重点论述了高校内部会计控制的制度体系.

Since the strict and sound internal accounting control is an important measure guaranteeing the security and integrity of colleges and universities assets, this paper, based on the reality of colleges and universities, puts forward the establishment principles and procedure requirements of internal accountiug control of colleges and universities, analyses the inhereat defects of the internal accounting control and requires to streaghten supervision and assessment for improvement, while it discusses the systems of the internal accounting control of colleges and universities on a selective basis.