| 《内部会计控制规范》在高校实施中的若干问题探讨 |
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| 引用本文： | 杜文,李升朝.《内部会计控制规范》在高校实施中的若干问题探讨[J].长安大学学报(社会科学版),2003,5(1):59-60,78. |
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| 作者姓名： | 杜文 李升朝 |
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| 作者单位： | 1. 长安大学,计财处,陕西,西安,710064
2. 长安大学,经济管理学院,陕西,西安,710064 |
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| 摘 要： | 论述了新《会计法》和《内部会计控制规范》的关系以及实施内部会计控制规范的重要意义并对高等学校在货币资金管理、对外投资管理以及加强内部审计过程中采取的一些措施进行了探讨
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| 关 键 词： | 内部会计 控制规范 货币资金 对外投资 内部审计 |
| 文章编号： | 1671-6248(2003)01-0059-02 |
| 修稿时间： | 2002年6月4日 |
Discussion on Some Issues of Internal Accounting Control Rules and Regulations in Universities |
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| DU Wen ,LI Sheng chao.Discussion on Some Issues of Internal Accounting Control Rules and Regulations in Universities[J].Journal of Chang'an University(Social Sciences Edition),2003,5(1):59-60,78. |
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| Authors: | DU Wen LI Sheng chao |
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| Institution: | DU Wen 1,LI Sheng chao 2 |
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| Abstract: | The paper discussed the relationship between Accounting Law and Internal Accounting Control Rules & Regulations, as well as the significance of the enforcement of Internal Accounting Control Rules & Regulations, and also made some research into the measures taken in the procedure of monetary assets management,outside investment management as well as reinforcing internal auditing in universities. |
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| Keywords: | internal accounting rules & regulations for control monetary assets outside investment internal auditing |
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