论文部分内容阅读
内部会计控制制度是包括学校在内的各类单位的重要管理制度。随着时代的不断发展,学校财务体制产生了重大变革,学校原有内部会计控制模式已不再适应新时代的要求,内部会计控制措施亟待优化。鉴于此,本文在分析学校内部会计控制难点的基础上,从完善内控控制环境、强化资产管理、完善预算控制、加强审计监督四个方面提出了优化建议,希望本文能对我国学校内部会计控制体系的完善提供一些有益的参考和借鉴。
The internal accounting control system is an important management system for all kinds of units including schools. With the continuous development of the times, the school financial system has undergone major changes. The original internal accounting control model of the school no longer meets the requirements of the new era, and the internal accounting control measures need to be optimized urgently. In view of this, on the basis of analyzing the difficult accounting control in school, this article puts forward the optimization suggestion from four aspects: perfecting internal control and control environment, strengthening asset management, perfecting budget control and strengthening auditing and supervision. I hope this article can give some suggestions to our country’s internal accounting control system The perfect provides some useful reference and reference.