高校内部控制及其构建的探讨

On Interior Management and its Construction in Universities

加强和完善高等学校内部控制,对于改善各高等学校内部控制现状,保证会计信息的质量,提高教育资源使用效益,缓解教育经费投入与教育经费需求的矛盾有着非常重要的现实意义。本文从分析高校内部控制的目标出发,提出了构建高校内部控制的思路,为高校内部控制的建设提供了一定的参考。

To strengthen and perfect the interior management has practical significance in improving the current interior management, ensuring the quality of accountant information, enhancing the efficiency of education resources, lessening the conflict between educational investment and the demand for educational finance. Starting from the goal of interior management this paper puts forward the idea of constructing interior management and provides references.