高校建立会计内部控制制度的必要性为了适应日趋激烈的竞争,学校必须尽快提高管理水平。加强学校会计内部控制制度建设,是提高学校管理水平的重要保证。内部控制制度作为学校一种自我调节、自我制约的内在机制,在目前的学校管理中有现实需要:一是,适应现代办学体制改革的需要。建立 The Necessity of Establishing Accounting Internal Control System in Colleges and Universities In order to adapt to the increasingly fierce competition, schools must improve the management level as soon as possible. Strengthening the construction of school accounting internal control system is an important guarantee to improve the school management level. As an inherent mechanism of school self-regulation and self-restraint, the internal control system has realistic needs in current school management. First, it meets the need of the reform of the modern school system. set up