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内部会计控制工作时学校财务管理工作中的一项重要内容,更是保证学校其他工作正常运行的重要前提。但是,在很多中学的实际内部控制过程中,由于管理组织结构缺乏合理性、完善性,特别是监管部门的独立性、权威性差等原因造成中学一些违规违纪现象的发生。本文将以内部会计控制的基本理论作为基础,对中学内部会计控制中存在的问题进行分析,并努力探寻进一步完善中学内部控制的有效对策,以期为中学内部会计控制的完善提供有价值的参考。
An important part of the school financial management work in the internal accounting control work is an important prerequisite for ensuring the normal operation of other work in the school. However, in many middle schools, due to the lack of rationality and consummation of the management organization structure, especially the independence and authority of regulatory authorities, some secondary schools violate the rules of discipline and discipline. Based on the basic theory of internal accounting control, this paper analyzes the problems existing in the internal accounting control in middle schools and tries to find out the effective countermeasures to further improve the internal control in middle schools so as to provide valuable reference for the improvement of internal accounting control in middle schools.