随着教育体制改革的不断深化和高校的扩招、扩建,黑龙江省农业高等院校业务日趋复杂化,迫切需要完善内部会计控制。本文在介绍黑龙江省农业高等院校现状及存在的问题基础上,对其形成原因进行分析,提出完善内部会计控制的对策。 With the continuous deepening of the reform of the educational system and the enrollment expansion and expansion of universities, the business of higher agricultural institutions of higher learning in Heilongjiang Province has become more and more complicated, and there is an urgent need to improve the internal accounting control. This paper introduces the status quo and existing problems of agricultural institutions of higher learning in Heilongjiang Province, analyzes the reasons for the formation, and puts forward countermeasures to improve the internal accounting control.