| 完善高等院校内部会计控制制度的建议 |
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| 引用本文： | 杨佳林.完善高等院校内部会计控制制度的建议[J].商业经济(哈尔滨),2010(4):39-40. |
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| 作者姓名： | 杨佳林 |
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| 作者单位： | 哈尔滨商业大学,黑龙江哈尔滨150028 |
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| 摘 要： | 完善高等院校内部会计控制应健全各项规章制度和控制流程；提高高级管理层对内部控制实施的重视程度；加强内部会计控制的环境建设；明确审批程序、注重授权控制；提高内部会计控制相关人员的素质，以保证内部会计控制的有效性。
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| 关 键 词： | 高等院校 内部环境 审批权限 人员素质 |
Suggestions On Improving Internal Accounting Control System of Colleges and Universities |
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| YANG Jia-lin.Suggestions On Improving Internal Accounting Control System of Colleges and Universities[J].Business Economy,2010(4):39-40. |
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| Authors: | YANG Jia-lin |
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| Abstract: | To improve internal accounting control system,the colleges and universities should establish all regulations and systems and control flow,improve attention on senior management to implementation of internal control,increase environment construction on internal accounting control,clarify procedures for examination and approval of projects and value authority control,improve the quality of related personnel to guarantee validity of internal accounting control. |
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| Keywords: | colleges and universities internal environment limits of examination and approval authority personnel quality |
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