完善成人高校会计内部控制体系的对策研究

当前,成人高校内部管理体制改革的力度不断加大,会计内部控制制度作为加强内部管理的重要手段和方法,应加以重视和完善。通过提高管理人员认识,规范会计行为,强化预算管理,增强内部审计等措施,完善会计内部控制体系,促进成人高校财务管理科学发展。

On Improving Internal Control of Accounting at Adult Colleges

At present at aduh colleges, with the stepping up internal management system reform, accounting internal control system, as an important management method, should be attached great importance and improved. This paper focuses on improving internal control of accounting for scientific development of financial management from the view of raising staff＇s awareness, standardizing the accounting behavior, strengthening budget management and internal audit.