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内部会计控制是中等职业学校内部控制的重要组成部分,也是中等职业学校财务管理工作的重要内容。在实施内部会计控制过程中,既要考虑到共性的一般要求,又要体现出单位个性的特殊要求。笔者认为中等职业学校内部会计控制在严格预算的基础上,应抓住收入、支出这两个控制点,事先明确控制职责,制定控制流程,有效实施控制活动,才能达到事半功倍的效果。
Internal accounting control is an important part of the internal control of secondary vocational schools, but also an important part of the financial management of secondary vocational schools. In the process of implementing internal accounting control, it is necessary to take into account the general requirements of commonality and the special requirements of individual character. The author thinks that on the basis of strict budget, the internal accounting control of secondary vocational schools should seize the two control points of income and expenditures. Only by clearly controlling the responsibilities, setting up the control flow and implementing the control activities effectively, can we achieve a multiplier effect.