| 高职院校内部会计控制问题的研究 |
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| 引用本文： | 罗根强,蒋洪平,杨建,韩凯,党辉.高职院校内部会计控制问题的研究[J].邢台职业技术学院学报,2011,28(4):68-70. |
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| 作者姓名： | 罗根强 蒋洪平 杨建 韩凯 党辉 |
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| 作者单位： | 河北机电职业技术学院,河北邢台,054048 |
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| 基金项目： | 2011年河北省高等学校人文社会科学研究自筹经费项目——“高职院校内部会计控制问题研究;编号SZ2011228 |
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| 摘 要： | 高校的筹资渠道由过去的单一财政拨款转变成财政拨款为主的多渠道筹资。高校的经济活动也从过去单纯的服务型转变成自主办学为主,还从事对外投资和经营活动。高校财务环境的新变化,需要与之相适应的更完善的内部会计控制制度。通过分析高职院校内部会计控制存在的问题,提出了相应的应对措施。
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| 关 键 词： | 高职院校 内部会计控制 问题 |
Research on the Internal Accounting Control in Polytechnic College |
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| LUO Gen-qiang,JIANG Hong-ping,YANG jian,HAN Kai,DANG Hui.Research on the Internal Accounting Control in Polytechnic College[J].Xingtai Vocational and Technical College,2011,28(4):68-70. |
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| Authors: | LUO Gen-qiang JIANG Hong-ping YANG jian HAN Kai DANG Hui |
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| Institution: | LUO Gen-qiang,JIANG Hong-ping,YANG jian,HAN Kai,DANG Hui(Hebei Mechanics and Electrics Institute,Xingtai,Hebei 054048,China) |
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| Abstract: | College fund-raising channels have changed from single financial allocation into multi-channel fund-raising with financial allocation as main channel.College economic activities have changed from original service-oriented only into activities chief with running school independently,including outward investment and business activities.The new changes of college economic environment need corresponding perfect internal accounting control system.The problems of internal accounting control in higher vocational college are analyzed and some corresponding response measures are proposed. |
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| Keywords: | polytechnic internal accounting control problem |
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