| 浅谈高等学校内部会计控制 |
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| 引用本文： | 王永青.浅谈高等学校内部会计控制[J].浙江教育学院学报,2003(1):28-31. |
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| 作者姓名： | 王永青 |
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| 作者单位： | 浙江教育学院,浙江,杭州,310012 |
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| 摘 要： | 随着办学成本增加，高校迫切需要规范会计行为，建立内部会计控制制度。高校内部会计控制应遵循程式定位、不相容职务分离、成本效益原则；内容包括记录控制、制度控制、实物控制；实施内部会计控制应考虑控制目标、高校规模、部门协调、人员素质等因素。
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| 关 键 词： | 高等学校 内部会计控制 会计信息质量 内部审计 制度控制 办学成本 |
| 文章编号： | 1671-6574(2003)01-0028-04 |
| 修稿时间： | 2002年12月8日 |
On the Accounting Control inside Colleges and Universities |
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| Wang Yong-qing.On the Accounting Control inside Colleges and Universities[J].Journal of ZHEJIANG Education Institute,2003(1):28-31. |
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| Authors: | Wang Yong-qing |
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| Abstract: | With the increase of cost in running colleges and universities, what is urgent is the standardization of accounting activities and the setting up of accounting control system. The accounting control inside colleges and universities should be in accordance with the principles of formula fixing,the separation of incompatible posts and cost-and-benifit. In fact the control includes the control of accounts, system and material objects. While carrying out the control, some factors must be considered, such as control goals, the scale of colleges and universities, the coordination between departments, and personnel qualities. |
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| Keywords: | colleges and universities inside accounting control principle contents |
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