规范高校会计基础工作 加强高校会计内部监控

Strandardizing the Basic Accounting Work,Perfecting and Carrying Out the Internal Control System

通过调查 ,指出高校目前在规范会计基础工作和会计内部监控上存在着内部控制制度不健全、会计档案管理薄弱和缺乏对二级单位核算、轻预算执行、缺少对实物资产收发会计监控等问题。并在认真分析的基础上 ,提出根据“规范”要求 ,限期整改 ;制定“河北省收款收据使用的规定”;建立和完善各项规章制度 ;严格执行预算管理 ;加强对实物资产控制 ;规范业务程序及时处理业务等规范高校会计基础工作和加强高校会计内部监控对策。

Through the survey,this article points out the existing problems in standardizing the accountants basic work and the supervision among the accountants,such as imperfect supervising rules,weak management of the accountant files,lack of the accounting of the lower unit,despising the implement of the budget,shortage of the supervision over the accountants dispatching the assets and so on.Based on the analysis,it points out to rectify and reform in limit time according to the 'Criterion';constitute'The stipulations about the use of gathering and receipt in Hebei Province';establish and perfect related rules and regulations,carry out the budget management strictly,strengthen the control of assets,standardize the procession and deal with the business on time to standardize the accountants basic work,strengthen the supervision among the accountants in higher school.