论文部分内容阅读
当前,我国会计基础工作现状不尽如人意,在部分高校,存在内部控制制度不健全,会计基础工作差,财务报告不真实,会计人员职务犯罪频增等现象,因此,加强学校的财务管理,提高会计工作质量更显得十分紧迫。本文在对目前高校会计基础工作现状进行全面分析的基础上,提出建立健全科学的会计管理体系,提高会计人员执业素质,强化内部会计控制和会计监督,加强会计基础工作,提高会计基础工作质量的建议。
At present, the status quo of basic accounting work in our country is not satisfactory. In some colleges and universities, there are some problems such as the imperfect internal control system, poor accounting foundation work, unrealistic financial reports and the frequent increase of duty crimes in accounting personnel. Therefore, the financial management, It is even more urgent to improve the quality of accounting work. Based on a comprehensive analysis of the status quo of accounting basic work in colleges and universities at present, this paper proposes that a sound and scientific accounting management system should be established to improve the practicing quality of accounting personnel, to strengthen internal accounting control and accounting supervision, to strengthen accounting basic work and to improve the quality of accounting basic work Suggest.