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文章针对目前学校内部控制的现状,提出建立由学校各阶层共同负责、参与与实施的内部会计控制体系,以相互监督、相互制约、彼此联结、共同识别风险、应对风险。旨在设计与构建较为完善的符合学校管理要求的内部控制制度,有利于促使学校加强内部管理、降低办学成本、提高社会效益和经济效益。
In view of the current situation of internal control in schools, this paper proposes to set up an internal accounting control system that is jointly responsible for, involved in and implemented by all levels of the school. With mutual supervision, mutual restraint and connection, the paper identifies risks and deals with risks. The aim is to design and construct a more complete internal control system that meets the requirements of school management, which helps to strengthen the internal management of schools, reduce the cost of running schools and improve social and economic benefits.