民办高校在促进我国高等教育发展过程中发挥着举足轻重的作用,而内部会计控制制度完善与否直接关系民办高校的未来发展。本文主要围绕民办高校内部会计控制制度建设展开探讨,在分析现状的基础上,指出建立民办高校内部会计控制制度有何重大意义,并对此给出了建设性意见,从而使民办高校内部会计控制制度建设有章可循。 Private colleges and universities play a decisive role in promoting the development of higher education in our country. Whether the internal accounting control system is perfect or not has a direct bearing on the future development of private colleges and universities. Based on the analysis of the status quo, this paper mainly points out the significance of establishing the internal accounting control system in private colleges and universities and gives constructive suggestions on it, so that the internal accounting control in private colleges and universities System construction has rules and regulations.