夯实会计基础工作强化高校内部会计控制

随着我国教育事业的发展,与高校规模迅速发展相匹配的内部管理及控制手段却显得相当薄弱,存在着一些不容忽视的问题.高校财务工作面临财务管理多层次、经济利益多元化、财务关系复杂化的局面.高校的财务风险日益显现,如何规范会计基础工作,建立严密的内部会计控制制度,堵塞漏洞、化解风险,确保高校国有资产的安全、完整,成为高校财务工作的当务之急.

Ramming Basic Accounting Work, Strengthening Internal Accounting Control in Colleges and Universities

Along with the educational development in China, the internal management and control measures are not well matched with the rapid growth of colleges and universities, and there are some problems that must not be ignored. The financial work of colleges and universities are faced with the multi - level of management, diversity of economic benefits, and complexity of financial relations. With the increase of financing risk in colleges and universities, The top priority tasks of their financial work are to standardize basic accounting work, tighten up internal accounting control system, plug up the loopholes and eliminate the risks in order to ensure the safety and integrity of the stated - owned assets in colleges and universities.