高职院校会计监督工作中存在的问题及对策

Problems and Countermeasures in Accounting Supervision in Higher Vocational Colleges

随着市场经济的不断发展,各领域、各行业的法律法规及规章制度日趋完善,特别是财经领域的制度要求更加规范严谨,使得会计监督的范围不断扩大,会计监督的作用日渐显现,会计监督的成果日渐突出。在高职院校特别是公办高职院校中,财政拨款的资金额度较大,更需要防范会计风险,发挥会计监督的职能,才能实现预期管理目标。在阐述会计监督的内涵及实施会计监督的必要性基础上,针对当前高职院校在会计监督实施过程中存在的问题,提出优化建议与策略。

At present,with the continuous development of China's economic and social development,the laws and regulations of various fields and industries are improving,especially in the field of finance and economics,the requirements of the system are more standardized and rigorous,and with the continuous expansion of the scope of accounting supervision,the role of accounting supervision is becoming increasingly apparent,and the results of accounting supervision are also becoming more and more prominent.In higher vocational colleges,especially the public higher vocational colleges,the financial allocation of funds is larger,and it is more necessary to prevent accounting risks and play the function of accounting supervision in order to achieve the expected management goals.On the basis of elaborating the connotation of accounting supervision and the necessity of implementing accounting supervision,this paper proposes optimization suggestions and strategies for the problems existing in the implementation process of accounting supervision in current vocational colleges.