| 高校财务审核刍议 |
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| 引用本文： | 张琴.高校财务审核刍议[J].商品储运与养护,2011(10). |
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| 作者姓名： | 张琴 |
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| 作者单位： | 华侨大学财务处; |
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| 摘 要： | 原始凭证是反映经济业务最基本的依据。对其进行审核是会计核算工作的重要组成部分,也是高校财务管理工作的基础。文中针对高校财务审核的内容,分析了高校财务审核监督的现实状况及其原因,并提出了加强审核监督职能的建议。
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| 关 键 词： | 高校 财务审核 监督 |
On Financial Audit in Colleges |
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| ZHANG Qin.On Financial Audit in Colleges[J].Storage Transportation & Preservation of Commodities,2011(10). |
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| Authors: | ZHANG Qin |
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| Institution: | ZHANG Qin(Finance department,HUAQIAO university,Quanzhou 362021,China) |
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| Abstract: | The audit on source documents,which provide the first evidence of economic transactions,is an important part of accounting,also is the foundation of colleges financial management.According to the content of colleges financial audit,the status and causes of current audit supervision in colleges are analyzed first,and then some suggestions are put forward to strengthen the supervision function of financial audit in colleges. |
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| Keywords: | colleges financial audit supervision |
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