高校内部会计控制关键点及防控措施

根据《行政事业单位内部控制规范（试行）》,重新梳理高校各类会计业务流程,提出高校内部会计控制关键点的定义和确认原则,明确高校内部会计控制关键点及二级关键控制点。在此基础上,结合高校财务工作实际,阐述高校内部会计控制关键点的控制方法和具体防控措施。

The Key Points and Control Measures of Internal Accounting Control at Colleges and Universities

According to ＂the internal control norms of administrative institutions＂, this paper reviews all kinds of accounting processes at colleges and universities. Then it puts forward the definition and recognition principle of internal accounting control key points. And it defines the key points and the secondary key points of internal accounting control at colleges and universities. Based on that, this paper elaborates the method of control and specific control measures about key points of internal accounting control at colleges and universities.