高校后勤企业内部会计控制分析  

On internal accounting control of the university logistics enterprises

作　　者：陈庆发[1] 

机构地区：[1]华北科技学院财务处,北京东燕郊101601

出　　处：《华北科技学院学报》2012年第2期114-115,共2页Journal of North China Institute of Science and Technology

摘　　要：内部会计控制要保证会计信息质量,要保证国家有关法律法规和规章制度得到贯彻执行。高校后勤企业内部会计控制还比较薄弱,必须根据形势的变化,及时补充、修订和完善各项管理制度,尤其是要进一步完善内部控制制度和集体决策制度,为完善我国高校后勤企业内部会计控制提供制度保障。The purpose of internal accounting control is to ensure the quality of accounting information, to ensure the implementa- tion of the relevant state laws and rules and regulations. The internal accounting control of university logistics enterprises is still relatively weak. We must replenish, revise and improve the management system based on the changing situation. We especially need to further improve the internal control system and collective decision-making system in order to provide the system protection for improving internal accounting control of the university logistics enterorises in China.

关 键 词：高校 后勤企业 会计 

分 类 号：F235.19[经济管理—会计学]