| 高校会计审核工作中存在的问题及对策研究 |
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| 引用本文： | 李芳,谢玉龙.高校会计审核工作中存在的问题及对策研究[J].衡阳师范学院学报,2014(3):152-154. |
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| 作者姓名： | 李芳 谢玉龙 |
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| 作者单位： | 衡阳师范学院财务处,湖南衡阳421002 |
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| 基金项目： | 湖南省教育厅项目（12C0550）;衡阳市社会科学基金项目（2012D45） |
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| 摘 要： | 会计审核工作是高校财务基础性工作,是高校财务管理的第一道防线。由于审核涉及的内容广、专业性和政策性强,对会计审核人员技术水平和业务素质的要求也越来越高。论文首先阐述了会计审核在高校财务管理中的重要性,以及高校财务管理中会计审核存在的主要问题,然后以具体高校为实例提出了相应的改进对策。
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| 关 键 词： | 会计审核 问题 对策 |
Research on Problems and Countermeasures of College Accounting Audit |
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| LI Fang,Xie yu-long.Research on Problems and Countermeasures of College Accounting Audit[J].journal of Hengyang Normal University,2014(3):152-154. |
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| Authors: | LI Fang Xie yu-long |
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| Institution: | (Department of Finance, Hengyang Normal University, Hengyang Hunan 421002, China) |
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| Abstract: | Accounting and auditing of College financial is fundamental work .University financial management is the first defense .The skill and quality of service is needed to increased for accounting audit staff because the contents of the audit involves professionalism and strong policy .The first ,the paper describes the importance of the accounting audit offinancial management in colleges .The Second ,major financial management problems werediscussed in accounting and auditing .The Last ,improved countermeasures was proposed according the college . |
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| Keywords: | accounting and auditing problems countermeasures |
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