随着高等教育改革的深化,建立健全高校内部控制,加强高校会计监督迫在眉睫。在阐释高校会计监督的含义、特点和作用的基础上,针对高校会计监督弱化的现象分析了其原因,并提出了强化高校会计监督的对策建议。 With the deepening of the reform of higher education, it is imperative to establish and improve the internal control of colleges and universities and strengthen the supervision of accounting in colleges and universities. On the basis of explaining the meaning, characteristics and functions of accounting supervision in colleges and universities, this paper analyzes the reasons for the weakening of accounting supervision in colleges and universities and puts forward the countermeasures and suggestions on how to strengthen the accounting supervision in colleges and universities.