我国高校内部会计控制的现状及对策研究.pdfVIP

我国高校内部会计控制的现状及对策研究 摘 要 随着教育体制改革的深入，我国的高等院校已经脱离了单纯依靠国家财政拨款 的办学状况，步入了多渠道筹资办学模式。高校的自主权正逐步扩大，在从事教学 科研活动的同时，高校还开展对外投资、合资、租赁、创办校办企业等经济活动。 资金使用已经涉及到教学科研、物资采购、基本建设、后勤保障、产品生产等方方 面面。这就使得我国高校内部会计控制成为一个重要的问题。本文主要针对我国高 校内部会计控制体系的构建，以及目前针对我国高校内部会计控制的现状进行了阐 述。同时，针对我国高校内部会计控制存在的主要问题进行了分析，主要包括约束 的对象不够全面，财产物资内部控制薄弱；预算支出，费用支出的漏洞；内部风险 控制不够完善等四个方面，并对此提出了相应的解决对策。主要是做到五大部分的 强化和改进完善工作，要强化不相容职务相互分离和授权批准的控制，强化财产保 全控制；加强预算方面控制；增加和完善风险的控制，加强财经法规、财政管理制 度的宣传教育工作这几个方面。 关键词：高校内部会计控制，存在问题，对策研究 III 我国高校内部会计控制的现状及对策研究 Abstract With the deepening reform of the education system ，chinas colleges and universities have been detached from the purely rely on the states financial situation of the school funding, college entered the multi-channel fund-raising mode. University autonomy is gradually expanding, at the same time , they engaged in teaching and research activities, also they engaged in foreign investment, joint ventures, leasing, founder-run enterprises and other economic activities. The use of funds related to teaching and research, material procurement, infrastructure, logistics support, production and other aspects. This makes the University of internal accounting controls to become an important issue. In This paper I have described the construction of Chinas university system of internal accounting controls, and also described the status of internal accounting controls. Meanwhile, We have made an analysis for the main problems of our Chinas colleges and universities internal accounting controls ,it contained about universities internal accounting control binding targets is not comprehens