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随着高校招生规模的扩大和前所未有的跨越式大发展,高校经济活动出现了多样化、复杂化的发展趋势,促使高校经济管理体制和运行机制发生根本性的转变。面对新形势,如何加强高校会计监督,转变理财观念,完善高校内控机制显得尤为重要。本文针对当前高校会计监督存在的主要问题,提出了构建和完善高校会计监督制度的建议与措施。
With the expansion of college enrollment and unprecedented leaps and bounds in its development, economic activities in colleges and universities have seen a diversified and complicated trend of development, prompting a fundamental shift in the economic management system and operation mechanism of higher education institutions. In the face of the new situation, it is particularly important to strengthen the supervision of accounting in universities, change the concept of financial management and improve the internal control mechanism in colleges and universities. In this paper, according to the main problems existing in the accounting supervision in colleges and universities, this paper puts forward some suggestions and measures to establish and perfect the accounting supervision system in colleges and universities.