| 高校内部会计控制制度与建设 |
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| 引用本文： | 黄学东.高校内部会计控制制度与建设[J].安徽农业大学学报(社会科学版),2006,15(1):41-43,75. |
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| 作者姓名： | 黄学东 |
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| 作者单位： | 安徽农业大学,财务处,安徽,合肥,230036 |
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| 摘 要： | 内部会计控制制度是高校内控制度的重要组成部分,高校的内部会计控制制度为学校教育事业的发展提供了制度保证。高校在控制制度建设上以财务部门为主导,围绕学校办学目标,建立符合高校特点和要求的内部会计控制制度,建立"五位一体"的财务监督体系更好地为高校的教学和科研事业发展服务。
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| 关 键 词： | 内部控制 内部会计控制 控制制度建设 |
| 文章编号： | 1009-2463(2006)01-0041-03 |
| 修稿时间： | 2005年9月11日 |
On the Internal Accountant Control System of Colleges and Universities and Its Development |
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| HUANG Xue-dong.On the Internal Accountant Control System of Colleges and Universities and Its Development[J].Journal of Anhui Agricultural University(Philosophy & Social Sciences Edition),2006,15(1):41-43,75. |
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| Authors: | HUANG Xue-dong |
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| Institution: | Dep.of the Finance,AHAU |
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| Abstract: | The internal accountant control system is a major part of the internal control system in the colleges and universities, which gives institutionalized security for the development of the higher education. The development of the control system of colleges and universities should be led by financial sectors, center on the object of the running a school. Colleges and universities should establish the internal accountant control system in accordance with their features and requirements and provide good service for the teaching and research of colleges and universities. |
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| Keywords: | the internal control the internal accountant control the construction of the contro system |
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