高校内部会计控制体系的构建与完善
发布时间：2018-09-08 08:25
【摘要】：随着近年来高校的不断扩招,在资金管理和招生规模等方面,都发生了全新的变化。在快速发展的进程中,开始日益凸显了会计管理方面的问题。会计风险已经成为不可忽视的因素,阻碍了高等教育的发展进程。而如何管理和控制会计风险,是目前高校亟待解决的重要课题。本文分析了目前高校内部控制体系面临的问题,进一步剖析了问题存在的根源。并立足于会计风险管控视角,对高校内部会计控制框架体系进行了研究和构建,旨在高校内部形成一个自我监督、制约和协调的控制机制,更好地实现高校管理的目标,促进高校健康发展。
[Abstract]:With the increasing enrollment of colleges and universities in recent years, new changes have taken place in the aspects of fund management and enrollment scale. In the rapid development process, began to increasingly highlight the accounting management problems. Accounting risk has become a factor that can not be ignored, which hinders the development of higher education. However, how to manage and control accounting risks is an important task to be solved in colleges and universities. This paper analyzes the problems faced by the internal control system in colleges and universities, and further analyzes the root causes of the problems. Based on the perspective of accounting risk control, this paper studies and constructs the internal accounting control framework system in colleges and universities, aiming at forming a self-supervision, restriction and coordination control mechanism within colleges and universities, so as to better realize the objectives of university management. Promoting the healthy development of colleges and universities.
【作者单位】： 山西省贸易学校;
【分类号】：G647.5
本文编号：2229965
[Abstract]:With the increasing enrollment of colleges and universities in recent years, new changes have taken place in the aspects of fund management and enrollment scale. In the rapid development process, began to increasingly highlight the accounting management problems. Accounting risk has become a factor that can not be ignored, which hinders the development of higher education. However, how to manage and control accounting risks is an important task to be solved in colleges and universities. This paper analyzes the problems faced by the internal control system in colleges and universities, and further analyzes the root causes of the problems. Based on the perspective of accounting risk control, this paper studies and constructs the internal accounting control framework system in colleges and universities, aiming at forming a self-supervision, restriction and coordination control mechanism within colleges and universities, so as to better realize the objectives of university management. Promoting the healthy development of colleges and universities.
【作者单位】： 山西省贸易学校;
【分类号】：G647.5
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1 高峰;;我国高校内部会计控制体系研究[J];商业会计;2013年21期
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