民办高校建立内部会计控制制度浅议  

Establishing an Internal Accounting Control System in Nongovernment-run Colleges and Universities

作　　者：张磊[1] 王正军[1] 李玉泉[2] 

机构地区：[1]兰州理工大学国际经济管理学院,甘肃兰州730030 [2]西北师范大学政法学院,甘肃兰州730070

出　　处：《江苏海洋大学学报（人文社会科学版）》2009年第1期79-81,共3页Journal of Jiangsu Ocean University（Humanities & Social Sciences Edition）

基　　金：甘肃省教育厅科研基金资助项目(041B-02)

摘　　要：民办高校是我国高等教育的重要组成部分,建立完善的内部会计控制制度是确保民办高校可持续发展的重中之重。在分析民办高校内部会计控制制度现状的基础上,探讨了加强民办高校内部会计控制制度建设的重要性,并对民办高校内部会计制度的建立提出几点建议,以期为建立和完善民办高校内部会计控制制度提供参考。Nongovernment-run colleges and universities are an important part of higher education, and the establishment of an internal accounting control system in them can help them to develop in a sustainable way. On the basis of analyzing the status quo of internal accounting control system in colleges and univer- sities, this paper points out the necessity to establish such a system, and puts forward some suggestions. Such a study is of reference value for the establishment and improvement of internal accounting control systems.

关 键 词：民办高校 内部控制 制度建设 

分 类 号：F235[经济管理—会计学] G648[经济管理—国民经济]