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随着高等教育的飞速发展,各大高校不断扩大招生规模,高校的日常管理工作日渐复杂,也给高校的财务管理和会计核算工作带来了新的压力。当前,经济运行形势要求高校在会计管理过程中要更加注重创新管理和内控职能发挥。本文从高校内控职能视角出发,探讨高校会计职能的发挥,并在此基础上分析目前高校会计内控职能发挥现状,进而提出强化高校会计内控职能的思考和建议。
With the rapid development of higher education, major colleges and universities continue to expand the enrollment scale. The daily management of colleges and universities is getting more and more complex. It also brings new pressure on the financial management and accounting of colleges and universities. At present, the economic situation requires colleges and universities in the accounting management process to pay more attention to innovation management and internal control functions. Based on the perspective of university internal control function, this paper explores the development of accounting functions in colleges and universities, and on this basis, analyzes the current status of the functions of accounting internal control in colleges and universities, and then puts forward some suggestions and suggestions on how to strengthen the functions of accounting internal control.