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1基本情况财政部印发的《内部会计控制规范——基本规范(试行)》要求“各单位应当根据国家有关法律法规和本规范,结合部门或系统的内部会计控制规定,建立适合单位业务特点和管理要求的内部会计控制制度,并组织实施。”实际工作中,单位内部控制制度建设的状况如何?下面以武汉某高校内部控制制度为例对此进行剖析。
1 Basic Information The “Internal Accounting Control Standard - Basic Specifications (Trial)” issued by the Ministry of Finance requires that all units should, in accordance with the relevant laws and regulations of the state and this Code, combine with the internal accounting control provisions of their departments or systems to establish characteristics suitable for their businesses And management requirements of the internal accounting control system, and organize the implementation. "In actual work, the unit internal control system construction status? The following Wuhan internal control system as an example of this analysis.