浅谈高校内部会计控制的构建

随着高校办学规模的不断扩大，越来越要求加强内部会计控制，规范财务管理，以促进学校教育事业健康发展。本文就高校内部会计控制的涵义、目标、原则进行探讨，并着重从内部控制五要素的角度阐述高校内部会计控制的具体内容，以促进高校内部会计控制构建的不断完善与发展。

On the Construction of Internal Accounting Control in Universities

With the higher education develops, the internal accounting control becomes more and more important to pro- mote the healthy development in university. This article discusses the connotation, goal and principle in internal account- ing control, puts emphasis on the five elements of internal control to promote the construction and development of internal accounting control.