| 高校内部控制研究现状、存在问题及改进措施 |
| |
| 引用本文： | 沈艳.高校内部控制研究现状、存在问题及改进措施[J].铜陵财经专科学校学报,2013(4):122-125. |
| |
| 作者姓名： | 沈艳 |
| |
| 作者单位： | 浙江交通职业技术学院,浙江杭州311112 |
| |
| 摘 要： | 随着高等教育快速发展，高校内部管理上各种问题越发突出，财务风险已成为制约高等教育健康发展的重要因素。如何有效解决当前高校内部会计控制中存在的问题，充分发挥内部控制对高等教育的促进作用．是当前高校面临的一个迫切而重要的课题。通过深入分析我国行政政事业性质的高校与财务相关的内部控制薄弱环节和缺失，可以提出相关措施，完善高校内部控制构建。
|
| 关 键 词： | 高校内部控制 高校财务制度 问题与措施 预算控制 |
The Current situation and Problems and Improvement Countermeasures of Internal Control in Colleges and Universities |
| |
| Institution: | Shcn Yah (Zhejiang Institute of Communications, Hangzhou Zhejiang 311112, China) |
| |
| Abstract: | How to effectively resolve the current internal control problem in colleges and universities and give full play to the facilitation of internal control for higher education, is currently an urgent and important issue the institutions of higher education are faced with.This paper,starting from the weak point of internal control in colleges and universities,analyzes the current situation of internal ac- counting control in China＇s colleges and universities, proposes the corresponding countermeasures, and gives some suggestions and measures to strengthen the internal control in colleges and universities. |
| |
| Keywords: | internal control financial management in universities problems and countermeasures controlling of budget |
| 本文献已被 维普 等数据库收录！ |
