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随着我国经济的发展和进步,我国高校经济也在逐渐改变。尤其是进入21世纪以来,为了适应市场经济的发展,我国教育事业发展的脚步进一步加快。为了确保高等学校的资金安全,保证学校经济的有序进行,帮助高等学校获得较好的经济效益,维持高等学校的正常经营和进一步发展,高等学校必须要逐步建立起内部会计控制的体系,并保证该控制体系的正常运行。本文主要针对高等学校内部会计控制综合评价的相关问题进行研究,以期促进高等学校管理效率和经营效益的稳步提高。
With the development and progress of our economy, the economy of higher education in our country is gradually changing. In particular, since the beginning of the 21st century, in order to adapt to the development of a market economy, the pace of education in our country has further accelerated. In order to ensure the financial security of colleges and universities, ensure the orderly development of the school economy, help the higher schools obtain better economic benefits and maintain the normal operation and further development of colleges and universities, colleges and universities must gradually establish a system of internal accounting controls To ensure the normal operation of the control system. This article mainly studies the related problems in the comprehensive evaluation of internal accounting control in colleges and universities, with a view to promoting the management efficiency and the steady improvement of operating efficiency in colleges and universities.