论文部分内容阅读
高职院校为我国社会主义现代化建设培养了大批高素质、技术技能型人才,而完善高职教育治理体系,提高办学效益,建立高效的内部会计控制对发展壮大高职教育具有重要意义。内部会计控制制度是高校财务管理理论的重要组成部分,规范高职院校财务管理可以提高管理水平、防范财务风险、严肃财经纪律,而且还能保护各类资产的安全性和完整性,有效地防止阻碍高等教育发展的不正当行为的发生。当前,高职院校的内部会计控制从业务流程视觉上看有诸多不合理甚至不合规的现象,若不加以防范将会造成单位财务预算失控、会计资料不完整,会计信息失去真实性、资产管理杂乱无章等问题。通过分析高职院校内部会计控制的现状,提出存在的问题,并探讨具体的措施和建议。
Higher vocational colleges have cultivated a large number of highly qualified and skilled personnel for the socialist modernization in our country. It is of great significance to improve the governance system of higher vocational education, improve the efficiency of running a school and establish efficient internal accounting control to develop and strengthen higher vocational education. The internal accounting control system is an important part of college financial management theory. Regulating the financial management in higher vocational colleges can improve the management level, guard against financial risks and serious financial and economic discipline, but also protect the safety and integrity of all kinds of assets effectively Prevent the occurrence of improper behaviors that hinder the development of higher education. At present, there are many irrational and even non-compliance phenomena in the internal accounting control of higher vocational colleges from the business process. If we do not take precautions, the financial budget of the unit will be out of control, the accounting information is incomplete, the accounting information is not authentic, Asset management chaos and other issues. By analyzing the status quo of internal accounting control in higher vocational colleges, this paper puts forward the existing problems and discusses the concrete measures and suggestions.