电算化背景下高校会计内部控制研究  

Research on Internal Accounting Control under the Electrical Calculation in University

作　　者：董家智 

机构地区：[1]曲靖师范学院计划财务处,云南曲靖655011

出　　处：《曲靖师范学院学报》2015年第6期63-66,共4页Journal of Qujing Normal University

摘　　要：在高校会计制度不断改革创新环境下,高校互联网和会计电算化的普及已经成为单位管理工作的重要一环,会计电算化信息系统的不断扩展提升了高校会计工作的难度与高度,在会计电算化环境下强化高校会计内部控制建设在现代会计理论和实务实践中有着重要作用.会计电算化下,高校内部控制主要存在着岗位及权限设置不合理,对错误、舞弊等的内控较难,内部审计监督弱化等问题.通过分析产生问题的原因,提出了解决的措施和方法.Under the background of reforming of accounting policy in universities,the popularity of internet and electrical calculation in universities becomes one of the important steps in the management. The development of the system of electrical calculation information makes the accounting in universities more difficult.The of internal accounting control plays an important part in the development of modern accounting theory and practice. Under the accounting of electrical calculation,the problems of internal accounting control are improper setting of the post and authority,difficult control over mistakes and malpractices,and weak internal audit. Measures are put forward to solve the problems.

关 键 词：高校 电算化 会计内部控制 

分 类 号：G647.5[文化科学—高等教育学] F23[文化科学—教育学]