《会计法》规定各单位的会计机构、会计人员对本单位实行会计监督。高校内部会计监督就是高校通过会计核算、会计分析、会计检查,对高校的经济活动进行监督。内部会计监督是经济监督体系中最直接的环节,是维护国家财经纪律、保护社会主义国家财产安全与完整的“监督岗”与“闸门”,因此,高校必须加强内部会计监督。 The Accounting Law stipulates that the accounting agencies and accounting personnel of all units shall exercise accounting supervision over their own units. College internal accounting supervision is that colleges and universities through the accounting, accounting analysis, accounting inspection, to supervise the economic activities of colleges and universities. Internal accounting supervision is the most direct link in the economic supervision system. It is the “guard post” and “gate” for safeguarding national financial discipline and protecting the property safety and integrity in socialist countries. Therefore, colleges and universities must strengthen internal accounting supervision.