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内部控制建设能够保护中小学财务资产的完整性,促进中小学校可持续发展。所谓的内部财务控制就是指相关单位为了保障资产的安全和完整性,提高会计的信息质量,确保在单位内部能够将法律法规等制度贯彻执行的一系列控制方式,能够起到降低甚至避免风险,提高效率的目的。随着经济建设的发展,人们的思想观念也发生了改变,人们越来越重视下一代的教育,从国家的角度上来看,对教育投入的资金也不断增加,教育事业在此基础上发展飞速。从相关调查数据上来看,中小学内部财务资产总量逐年增加,因此内部财务控制工作越来越重要。
The construction of internal control can protect the integrity of primary and secondary financial assets and promote the sustainable development of primary and secondary schools. The so-called internal financial control refers to the relevant units in order to protect the safety and integrity of assets, improve the quality of accounting information to ensure that units within the laws and regulations and other systems can be implemented to implement a series of control methods can play to reduce or even avoid risks, The purpose of improving efficiency. With the development of economic construction, people’s ideas and concepts have also changed. People pay more and more attention to the education of the next generation. From a national point of view, the funds invested in education are also on the rise. Education is developing rapidly on this basis . Judging from the relevant survey data, the total amount of financial assets in primary and secondary schools has been increasing year by year. Therefore, the internal financial control work is more and more important.