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高校会计监督就是指在会计工作中通过预测、决策、控制、分析和考评等具体方法,促使经济活动按照规定的要求运行,以达到预期目的的管理活动。加强高校会计监督,可以促进高校资金的合理使用及办学效益的提高,充分发挥有限资金的最大效能,同时可以保证高校各项财务数据的准确性,最终不断促进高校各项事业的发展。
College accounting supervision refers to the accounting activities through the forecasting, decision-making, control, analysis and evaluation and other specific methods to promote economic activities in accordance with the requirements of the operation, in order to achieve the desired purpose of management activities. Strengthening accounting supervision in colleges and universities can promote the rational use of funds in colleges and universities and improve the efficiency of running schools, give full play to the maximum effectiveness of limited funds, and at the same time, ensure the accuracy of various financial data in colleges and universities and eventually promote the development of various undertakings in colleges and universities.