高等学校内部会计控制运行效果评价——以某高校为例

会计控制运行评价是对内部会计控制执行有效性的检测,目前我国内部会计控制的评价标准体系尚未健全,需要健全一套完善的、符合实际的、具有可操作性的评价标准体系。本文以会计规范为指导,从某高校会计控制体系的现状和财务状况入手,并逐一分析了影响高校内部会计控制有效运行的关键控制点、高校会计控制的运行机制,并在此基础上初步构建高校内部会计控制体系。

Operating Effect Evaluation of University Internal Accounting Control: A case of One University

Accounting control operation assessment is the effective testing on the implementation of internal accounting control.At present,China's internal accounting control evaluation standard system has not been perfect,which needs to improve a set of perfect,actual and operable evaluation standard system.Based on the accounting norms for guidance,starting from status and financial situation of a university accounting control system,this paper singly analyzes the key control point affecting effective operation of university internal accounting control,and operating mechanism of university accounting control,based on this,constructs the university internal accounting control system.