| 关于我国高校内部会计控制的探讨 |
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| 引用本文： | 王东辉. 关于我国高校内部会计控制的探讨[J]. 长春师范学院学报, 2010, 0(8) |
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| 作者姓名： | 王东辉 |
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| 作者单位： | 长春师范学院财务处; |
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| 摘 要： | 高等学校管理体制改革使高校理财环境发生了巨大变化,这就使高校财务内部控制的地位和作用越发重要,内部控制的难度加大。我们必须以我国高校内部会计控制中存在的问题为出发点,对目前高校的经费支出、固定资产等内部会计控制比较薄弱的环节进行科学的规划,使高校财务管理适应形势发展的需要。
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| 关 键 词： | 高校 财务管理 内部会计控制 系统设计 |
Discussion on Internal Accounting Control in the Colleges of China |
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| WANG Dong-hui. Discussion on Internal Accounting Control in the Colleges of China[J]. Journal of Changchun Teachers College, 2010, 0(8) |
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| Authors: | WANG Dong-hui |
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| Affiliation: | WANG Dong-hui(Financial Department of Changchun Normal University,Changchun 130032,China) |
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| Abstract: | The reform of college management system makes the financial environment of colleges change a lot.Therefore,the position and function of internal financial control becomes more and more important in colleges,and the difficulty of the internal control is increased.We must embark from the existing problems in internal accounting control in the colleges of China,and make a good plan for the weak link of the control,such as funds expenditure and fixed assets,in order to make financial management in colleges meet... |
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| Keywords: | college financial management internal accounting control system design |
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