| CSA方法在高校财务内部控制自我评价中的应用研究 |
| |
| 引用本文： | 赵金娃. CSA方法在高校财务内部控制自我评价中的应用研究[J]. 大连民族学院学报, 2017, 19(6): 599-602 |
| |
| 作者姓名： | 赵金娃 |
| |
| 作者单位： | 大连民族大学 计划财务处,辽宁 大连 116605 |
| |
| 摘 要： | 随着高校招生规模的扩大,资金需求量也急剧膨胀,为保证学校教学活动的正常进行,对高校财务内部控制的设计和实施进行及时检测和监督具有重要意义。在系统阐述CSA方法的基础上,提出了CSA方法在高校内部控制自我评价中应用的必要性及可行性、应用步骤以及应注意的问题。
|
| 关 键 词： | 高校 财务内部控制自我评价 CSA |
Application of CSA Method in University Financial Control Self Assessment |
| |
| ZHAO Jin-wa. Application of CSA Method in University Financial Control Self Assessment[J]. Journal of Dalian Nationalities University, 2017, 19(6): 599-602 |
| |
| Authors: | ZHAO Jin-wa |
| |
| Affiliation: | Division of Finance and Accounting, Dalian Minzu University, Dalian Liaoning 116605, China |
| |
| Abstract: | With the expansion of college and university admissions, demand of money witnesses a rapid expansion as well. In order to ensure the normal conduct of educational activities in universities, it is of great significance for universities to have timely detection and monitoring of the financial internal control in universities. This paper systematically describes CSA method and states the necessity and feasibility for the application of university financial internal control self-assessment. Process and problems as regards of application are provided. |
| |
| Keywords: | colleges financial internal control CSA |
|
| 点击此处可从《大连民族学院学报》浏览原始摘要信息 |
|
点击此处可从《大连民族学院学报》下载全文 |
