摘要
高等院校内部控制是对高校内部经济事项运行过程,采用不相容职务背离的原则,通过完善地制度规定和健全地运行机制等一系列措施,保证学校内部的运行规则既符合国家政策规定又达到学院总体规划要求。内部控制与会计控制有着密切的联系,会计控制是内部控制的基础,内部控制比会计控制范围更广。做好高等院校内部会计控制要从机构的设置、完善的制度等方面着手,它是一个由浅入深、循序渐进的过程。
The internal control over colleges and universities is a process of the operation of internal economic affairs. The principalship and responsibility should be incompatible. A whole set of measures and regulations should be optimized through a complete system. The operation of the internal economic affairs in colleges and universities should also accord with the state policies and be of benefit to the general layout of the educational establishments in which they function. There is a close relationship between the internal control and accountant control. Accountant control is the basis of the internal control, while the internal control has a wider scope of controlling than the accountant control.
出处
《安徽教育学院学报》
2005年第5期106-108,共3页
Journal of Anhui Institute of Education
