| 对高校财务内部控制的思考 |
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| 引用本文： | 段敬东,米文红. 对高校财务内部控制的思考[J]. 昆明理工大学学报(社会科学版), 2002, 2(4): 28-33 |
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| 作者姓名： | 段敬东 米文红 |
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| 作者单位： | 昆明理工大学财务处，昆明医学院财务处 云南 昆明 650093，云南 昆明 650031 |
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| 摘 要： | 本文分析了高校财务实施内部控制的背景、存在的主要问题,表述了对高校财务内部控制的范围和关键控制点的理解,提出了解决目前高校财务内部控制存在问题的对策。
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| 关 键 词： | 高校 内部控制 |
| 文章编号： | 1671-1254(2002)04-0028-06 |
| 修稿时间： | 2002-09-30 |
Internal Control over the Colleges and Universities |
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| DUAN Jing-dong MI Wen-hong .Finance Department,Kunming University of Science and Technology,Kunming ,China,.Finance Division,Kunming Medical College,Kunming ,China. Internal Control over the Colleges and Universities[J]. Journal of Kunming University of Science and Technology(Social Sciences), 2002, 2(4): 28-33 |
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| Authors: | DUAN Jing-dong MI Wen-hong .Finance Department Kunming University of Science Technology Kunming China .Finance Division Kunming Medical College Kunming China |
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| Affiliation: | DUAN Jing-dong~1 MI Wen-hong~2 1.Finance Department,Kunming University of Science and Technology,Kunming 650093,China,2.Finance Division,Kunming Medical College,Kunming 650031,China |
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| Abstract: | The paper analyzes the background and problems regarding the internal control over the universities, and best illustrates the range and the key point of controlling.Some countermeasures are suggested to tackle the present problems. |
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| Keywords: | colleges and universities 1 internal control |
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