目前有些高校的会计内部控制制度不完善,会计的基础工作比较差,使财务报告不准确,还有一些会计人员职务犯罪的现象增加,使高校提高财务管理工作越来越迫切。文章结合我国目前的高校会计内部情况,明确了会计内部控制的目的,指出了它的内容,提出相关的问题并给出一些对策。 At present, some colleges and universities lack the internal control system of accounting, the basic accounting work is relatively poor, so that the financial report is not accurate, there are some accounting personnel increased crime, so that colleges and universities to improve financial management more and more urgent. Combined with the current internal situation of college accounting in our country, the article clarified the purpose of accounting internal control, pointed out its content, put forward the related problems and gave some countermeasures.