摘要
高等学校的收费管理是当前高校财务管理的一项重要工作,为进一步加强高等学校收费管理,确保高校收费工作更加规范化、制度化,做好高校收费工作的内部控制已成为学校迫切需要解决的问题。本文从加强收费管理内部控制的角度,就控制目标、控制原则、控制环境、控制内容、监督检查等几个方面提出了一些观点,对于高等学校提高收费管理水平有一定的借鉴意义。
Charging management is an important job in financial management of universities and colleges at present. To strengthen charging management of universities ＆ colleges and to ensure it to be standardized and systematized, implementing the internal control of charging has been an urgent problem to be solved. This paper analyses the strengthening of charging management and internal control, and puts forwards some suggestions about control environment, its content and the way of supervision and examination. It will be useful for universities and colleges for reference to improve charging management level.
出处
《中北大学学报（社会科学版）》
2007年第2期96-97,100,共3页
Journal of North University of China：Social Science Edition
关键词
收费管理
内部控制
控制环境
charging management
internal control
control environment
