| 高校收支内部控制制度探讨 |
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| 引用本文： | 陈海燕. 高校收支内部控制制度探讨[J]. 科技和产业, 2010, 10(9): 109-111 |
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| 作者姓名： | 陈海燕 |
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| 作者单位： | 阜阳师范学院,经济与商业学院,安徽,阜阳,236000 |
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| 基金项目： | 安徽省哲学社会科学规划项目2007-2008年课题(AHSK07-08D121)的阶段成果 |
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| 摘 要： | 在高校内部控制制度中,收支内部控制至关重要。本文分析了高校收支存在的问题,指出现金与银行存款收支内部控制的关键控制点,并设计了现金与银行存款收支业务控制流程图。
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| 关 键 词： | 高校收支 内部控制制度 关键控制点 控制流程 |
On Internal Control System of University Income and Expenditure |
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| CHEN Hai-yan. On Internal Control System of University Income and Expenditure[J]. SCIENCE TECHNOLOGY AND INDUSTRIAL, 2010, 10(9): 109-111 |
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| Authors: | CHEN Hai-yan |
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| Affiliation: | CHEN Hai-yan(School of Economics and Business Fuyang Normal College,Fuyang Anhui 236000,China) |
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| Abstract: | In the university internal control system,the internal control of income and expenditure is essential.This paper analyzes the problems of university income and expenditure.The internal control of the cash and bank is deposited.The control flow chart of the cash and bank is designed. |
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| Keywords: | University income and expenditure internal control system essential control point control flow chart |
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