| 浅论高校内部会计控制 |
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| 引用本文： | 左胜平. 浅论高校内部会计控制[J]. 广东经济管理学院学报, 2006, 21(1): 65-68 |
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| 作者姓名： | 左胜平 |
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| 作者单位： | 广东金融学院,广东,广州,510000 |
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| 摘 要： | 我国高等院校经过长期发展，已经拥有相当大规模的资产。建立、健全内部会计控制，对于保护高校财产安全、完整，提高高校办学效益，提供及时、有效的会计信息，强化高校内部监督职能具有重要的作用。本文全面地分析了我国高校目前在内部会计控制方面所存在的种种问题，有针对性地提出了完善措施。
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| 关 键 词： | 高等院校 会计控制 内部监督 |
| 文章编号： | 1672-4100（2006）01-0065-04 |
| 收稿时间： | 2005-11-24 |
| 修稿时间： | 2005-11-24 |
On the Interior Accounting Control in Institutions of Higher Learning |
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| Zuo Shengping. On the Interior Accounting Control in Institutions of Higher Learning[J]. Journal of Guangdong Institute of Business Administration, 2006, 21(1): 65-68 |
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| Authors: | Zuo Shengping |
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| Abstract: | Chinese institutions of higher learning have possessed considerable assets after a long period of development. To establish an interior accounting control mechanism is essential to protecting the property right, improving effectiveness of education, providing timely and effective accounting in formation and strengthening the interior supervision function of colleges. The paper analyzes the prob lems concerning interior accounting control in Chinese colleges. In addition, it puts forward counter measures. |
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| Keywords: | institutions of higher learning accounting control interior supervision |
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