摘要
高校内部会计控制是高校所有经济管理活动的根基,是高校内部控制的核心。加强高校内部会计控制建设是确保高校资金安全的客观要求,是实现高校可持续发展的迫切要求,是从源头上预防高校腐败现象发生的内在要求。高校应当以科学发展观为指导,构建"内容科学、程序严密、配套完备、有效管用"的内部会计控制体系,促进高校科学、持续、又好又快地发展。
Internal accounting control of university is the basis of economic management, and the core of internal control in universities. Strengthening the construction of internal accounting control is the objective requirement on assuring funds security, the urgent demand of achieving the sustainable development, and the internal requirement on taking precautions against the original corruption in universities. Under the guidance of the scientific outlook on development, universities should construct the system of internal accounting control featured by ＂scientific content, rigorous procedures, complete setting and effectiveness＂ so as to promote sound, sustainable and quality development
出处
《三明学院学报》
2013年第1期86-90,共5页
Journal of Sanming University
关键词
高校
内部会计控制
科学发展观
预防腐败
Colleges and Universities
Internal Accounting Control
Scientific Outlook on Development
Corruption-Prevention
