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公办高职院校作为政府非盈利组织,随着当前政策环境的改变和经济利益关系日趋多元复杂,构建单位内部会计控制体系十分必要。高职院校内部会计控制体系的构建,包括账务处理程序制度、会计岗位设置和责任制度、重要会计岗位牵制制度、财务权限的分配和约束制度、重要财务管理控制制度的设计和安排。内部会计控制关键在于执行,提升内部会计控制的有效性还须解决制度建设和制度执行等相关几个问题。
As a government nonprofit organization, public higher vocational colleges, as the current policy environment changes and the economic interests are increasingly complex and complex, it is necessary to construct an internal accounting control system. The establishment of internal accounting control system in higher vocational colleges includes the accounting procedure system, accounting post setting and accountability system, the important accounting post control system, the distribution and restraint system of financial authority and the design and arrangement of important financial management control system. The key to internal accounting control lies in its implementation. To improve the effectiveness of internal accounting controls, several problems related to system construction and system implementation must also be solved.