澳大利亚高校财务内部控制制度探析  

Analysis on the financial internal control system of Australian Higher Education Institutions

作　　者：郑岚[1] 曹林凤[1] 

机构地区：[1]南京农业大学,江苏南京210000

出　　处：《江苏科技信息》2018年第3期50-53,共4页Jiangsu Science and Technology Information

摘　　要：目前,我国高等学校内部控制制度建设是高校财务管理的重点。文章通过分析澳大利亚近10所大学的管理机制,总结出澳大利亚高校在机构设置、财务核算、预算管理、资产管理、审计管理等方面的内部控制制度建设情况及相应做法,以此为我国高校内部控制制度建设提供借鉴。At present, in China the construction of internal control system is the key point of the financial management in colleges and universities. Through the analysis on the management mechanism of the nearly 10 universities in Australia, the internal control system construction and the corresponding practice are summed up, which are in the institution, financial accounting, budget management, as set management, audit management and so on. The paper provides reference for the college internal control system construction in China.

关 键 词：澳大利亚高校 内部控制制度 制度规范 

分 类 号：F23[经济管理—会计学]