On Higher internal accounting controls and countermeasures analysis.doc

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2017-05-13 发布于浙江
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On Higher internal accounting controls and countermeasures analysis.doc

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On Higher internal accounting controls and countermeasures analysis

On Higher internal accounting controls and countermeasures analysis [Paper Keywords] Higher internal accounting control issues Suggestions [Abstract] article is based on institutions of higher learning the meaning of internal accounting controls and the need for, analysis of the university’s internal accounting controls three aspects of existence and its causes, proposed to improve and strengthen internal accounting controls of the four university policy proposals. With the deepening reform of higher education, college education continues to expand the size and school autonomy, education funding and the structure has changed significantly, at the same time, college financial work in the multi-level financial management, diversification of economic interests, the complexity of financial relations of the situation difficult to manage the gradual increase, as some colleges and universities understand the importance of internal accounting control deficiencies, resulting in economic cases and corruption in universities is rising, urgently requires colleges and universities must establish a sound and effective implementation of internal accounting controls. First, the university’s internal accounting controls content Internal control refers to the unit in order to protect the assets of the security, integrity, improve the quality of accounting information, to ensure that the relevant laws and regulations and the unit management the implementation of policies to prevent and reduce risks, improve management efficiency, to achieve unit management objectives and to develop and implement a range of control methods, practices and procedures from a historical perspective, the initial internal accounting control is actually controlled .20 In the 1960s, to division of Certified Public Accountants (CPA) audit responsibilities, the internal control divided into internal management controls and internal accounting controls. university of internal control is the school’s i