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随着国家廉政建设的深入,高校反腐也成为国家反腐倡廉的重要内容。高校内部财物会计是学校财物的管理者、记录者,也是高校财物收支管控的重要机构,强化高校内部财会监督与管理控制是实现高校层面廉政建设的重要内容。但是在实际的生活中,高校内部会计监督与管理工作中还存在诸多问题。笔者在本章将从会计工作的本体出发,简要分析几种有利于强化高校内部财会监督的路径。
With the deepening of building a clean government in our country, anti-corruption in colleges and universities has also become an important part of our country’s fight against corruption and building a clean government. The internal property accounting in colleges and universities is the manager and recorder of the school property, and also an important institution to control revenue and expenditure of the university property. Strengthening the supervision and management control of the financial affairs within the university is an important part to realize the building of a clean and honest government at the university level. However, in actual life, there are still many problems in the supervision and management of accounting in colleges and universities. In this chapter, I will proceed from the ontology of accounting work, and briefly analyze several ways to strengthen the internal financial supervision in colleges and universities.