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随着网络技术的发展以及会计信息系统的推广应用,使得高校的会计信息化管理得到了迅速的发展。会计信息化在使高校会计核算以及控制等工作的效率得到了巨大的提高的同时,也给高校带来了不可忽视的会计核算以及财务管理方面的风险,对于高校的内部会计控制提出了更高的要求。本文从会计信息化条件给高校内部会计控制带来的影响出发,对于如何加强会计信息化条件下的高校内部会计控制进行探究。
With the development of network technology and the popularization and application of accounting information system, the management of accounting information in colleges and universities has been rapidly developed. While accounting informationization has greatly improved the efficiency of accounting and control in colleges and universities, it also brings to universities undeniable accounting and financial management risks, and puts forward higher levels for the internal accounting control of higher education institutions Request. This article starts from the influence of accounting informatization conditions on the internal accounting control in colleges and universities and probes into how to strengthen the accounting control within colleges and universities under the condition of accounting informationization.