基于内部控制的高校会计制度设计思考  

The Thought of University Accounting System that based on Internal Control

作　　者：骆良彬[1] 

机构地区：[1]集美大学工商管理学院,福建厦门361021

出　　处：《财会通讯（学术版）》2007年第3期101-103,共3页Communication of Finance and Accounting

摘　　要：面对高等学校不断发展变化的新情况,会计工作遇到前所未有的挑战。本文认为,为保证财产物资的安全和会计信息的真实可靠,高校必须按照内部控制制度的要求,结合本单位的实际,合理设置财务机构,明确岗位职责,重塑会计业务处理程序,逐步建立科学规范的高校会计工作体系。Facing the unceasingly changed circumstances, university accounting encounters unprecedented challenges. To ensure the safety of property and reality of accounting information,this paper considers that university needs to comply the request of internal control system, unifies the unit＇s reality, then arranges financial framework reasonably. Otherwise, university needs to affirm work responsibility, reset accounting processes, establish scientific university accounting system.

关 键 词：高校会计制度 内部控制 会计机构 会计业务处理程序 

分 类 号：G647.5[文化科学—高等教育学]