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随着我国教育体制的不断改革,为了有效确保学校教育活动的顺利开展与高校资产的安全,高校应加强完善高校会计内部控制体系,规范会计人员的工作行为,提高会计信息的准确度与可靠性,进而有效促进高校会计内部控制体系的科学发展。本文主要针对如何构建完善的高校会计内部控制体系进行深入研究。
With the continuous reform of our education system, in order to ensure the smooth development of school education activities and the safety of college assets, colleges and universities should strengthen and perfect the internal control system of accounting in colleges and universities, standardize the work behavior of accountants and improve the accuracy and reliability of accounting information , And then effectively promote the scientific development of accounting internal control system in colleges and universities. This article focuses on how to build a sound internal control system of higher education in-depth study.