| 试论民办高校内部控制体系的构建 |
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| 引用本文： | 李宝荣. 试论民办高校内部控制体系的构建[J]. 广东培正学院学报, 2006, 0(2) |
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| 作者姓名： | 李宝荣 |
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| 作者单位： | 广东培正学院财务处 广东广州510830 |
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| 基金项目： | 广东培正学院科研课题《民办高校内部控制体系框架的构建与内部会计控制》研究成果 |
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| 摘 要： | 本文从阐述内部控制的基本理论入手,探询民办高校内部控制存在的问题,认为实施内部会计控制是构建民办高校内部控制体系的关键,并从六个方面提出了如何实施内部控制的建议。
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| 关 键 词： | 民办高校 内部控制体系 内部会计控制 |
An Exploratory Discussion on the Construction of Non-Government-Sponsored Higher Education Institutions'''' Internal Control System |
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| Li Baorong. An Exploratory Discussion on the Construction of Non-Government-Sponsored Higher Education Institutions'''' Internal Control System[J]. Journal of Guangdong Peizheng College, 2006, 0(2) |
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| Authors: | Li Baorong |
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| Abstract: | Starting from explaining the basic principles of internal control system, the paper explores the existing problems of the non-government-sponsored higher education institutions' internal control system. The author believes that the key to constructing effective internal control system of the non-government-sponsored higher education institutions is to implement the internal accounting system. Moreover, the paper puts forward concrete comments and suggestions in six aspects. |
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| Keywords: | Non-Government-Sponsored Higher Education Institutions Internal Control System Internal Accounting Control System |
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