| 加强高校内部会计控制的探讨 |
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| 引用本文： | 蔡兰英.加强高校内部会计控制的探讨[J].北京市经济管理干部学院学报,2012,27(1):59-61,64. |
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| 作者姓名： | 蔡兰英 |
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| 作者单位： | 北京经济管理职业学院财务处,北京,100102 |
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| 摘 要： | 本文分析了高等院校内部会计控制存在的问题,以及加强高校内部会计控制的必要性,在此基础上,有针对性地提出了加强高等院校内部会计控制的措施,以提高资金运行效率,防止各类舞弊和犯罪行为的发生。
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| 关 键 词： | 内部会计控制 高等院校 措施 |
A discussion on strengthening the internal accounting control in colleges and universities |
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| CAI Lan-ying.A discussion on strengthening the internal accounting control in colleges and universities[J].Journal of Beijing Institute of Economic Management,2012,27(1):59-61,64. |
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| Authors: | CAI Lan-ying |
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| Institution: | CAI Lan-ying(The Financial Department of Beijing Institute of Economic Management,Beijing 100102,China) |
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| Abstract: | This article analyzed present situation and necessity of strengthening internal accounting control of universities.Based on the conclusions,this article put forward some countermeasures to strengthen the internal accounting control in colleges and universities,so as to improve capital efficiency,and prevent fraud and criminal behavior. |
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| Keywords: | internal accounting control institutions measures |
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