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近年来,五部委发布了《基本规范》和《配套指引》,高等教育财务内部控制管理渐渐出台并完善,而针对职业教育财务内部控制研究还处于初期阶段,根据职业教育的特点,对财务内部控制的现状进行分析与探讨。
In recent years, the five ministries and commissions released the “basic norms” and “supporting guidelines”, higher education finance internal control gradually introduced and improved, and the internal control of financial education for vocational education is still in its infancy, according to the characteristics of vocational education, financial internal Control the status quo analysis and discussion.