高职院校内部会计控制问题的研究  

Research on the Internal Accounting Control in Polytechnic College

作　　者：罗根强[1] 蒋洪平[1] 杨建[1] 韩凯[1] 党辉[1] 

机构地区：[1]河北机电职业技术学院,河北邢台054048

出　　处：《邢台职业技术学院学报》2011年第4期68-70,共3页Journal of Xingtai Polytechnic College

基　　金：2011年河北省高等学校人文社会科学研究自筹经费项目--"高职院校内部会计控制问题研究;编号SZ2011228

摘　　要：高校的筹资渠道由过去的单一财政拨款转变成财政拨款为主的多渠道筹资。高校的经济活动也从过去单纯的服务型转变成自主办学为主,还从事对外投资和经营活动。高校财务环境的新变化,需要与之相适应的更完善的内部会计控制制度。通过分析高职院校内部会计控制存在的问题,提出了相应的应对措施。College fund-raising channels have changed from single financial allocation into multi-channel fund-raising with financial allocation as main channel.College economic activities have changed from original service-oriented only into activities chief with running school independently,including outward investment and business activities.The new changes of college economic environment need corresponding perfect internal accounting control system.The problems of internal accounting control in higher vocational college are analyzed and some corresponding response measures are proposed.

关 键 词：高职院校 内部会计控制 问题 

分 类 号：G475[文化科学—教育学]