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目的:通过对中小学内部会计控制存在问题和原因分析,提出了建立健全中小学内部会计控制的具体措施。方法:主要包括认识上的提高、不相容职务相互分离控制、资产保管控制、建立有效的内部稽核制度、提高会计人员素质等方法。结果:通过建立和完善内部会计控制,可以堵塞漏洞,消除隐患,发现问题及时纠正错误,促进教育事业健康发展具有重要的意义。
OBJECTIVE: Through the analysis of the existing problems and reasons of internal accounting control in primary and secondary schools, this paper puts forward the concrete measures to establish and improve the internal accounting control in primary and secondary schools. Methods: mainly include the improvement of cognition, the separation and control of incompatible duties, the custody of assets, the establishment of an effective internal audit system and the improvement of the quality of accountants. Results: Through the establishment and improvement of internal accounting control, it is of great significance to plug loopholes, eliminate hidden dangers, find out problems and correct mistakes promptly, and promote the healthy development of education.