| 我国高校内部会计控制系统设计 |
| |
| 引用本文： | 葛玉杰.我国高校内部会计控制系统设计[J].青岛职业技术学院学报,2011,24(5):37-39. |
| |
| 作者姓名： | 葛玉杰 |
| |
| 作者单位： | 青岛职业技术学院财会处,山东青岛,266555 |
| |
| 摘 要： | 现今,我国很多高校都有内部会计控制系统,但设计并不完善,实施过程中问题很多。高校对内部控制理论的理解有待深化,对《内部会计控制规范》的贯彻也不够彻底。改进内部会计控制系统设计,应当以影响高校改革与发展的关键环节为突破口,具体包括筹资与投资、预算外收入、经费支出和高校实物资产等方面。
|
| 关 键 词： | 高校 内部会计控制 系统设计 |
The Design of the Internal Accounting Control System in Chinese Colleges and Universities |
| |
| GE Yu-jie.The Design of the Internal Accounting Control System in Chinese Colleges and Universities[J].Journal of Qingdao Vocational and Technical College,2011,24(5):37-39. |
| |
| Authors: | GE Yu-jie |
| |
| Institution: | GE Yu-jie(Division of Finance and Accounting,Qingdao Technical College,Qingdao,Shandong 266555,China) |
| |
| Abstract: | At present, quite a few chinese colleges and universities have internal accounting control systems whose design isn＇t perfect and has caused a lot of problems in practice. The colleges and universities should comprehend the theory of internal control deeply and implement the regulations of internal accounting control thoroughly. The improvement of the internal accounting control system designing should be centered by the key sections that influence the reformation and development of colleges and universities, which include financing and investing, extra-budget revenue, fund expenditure, real assets and so on. |
| |
| Keywords: | colleges and universities internal accounting control system design |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
