1960年,美国会计学家德尤因(C.T.Deuine)在《研究方法论和会计理论设计》的文章中说到目标在会计理论体系中的重要性及其特点:“企业在构造一种服务职能的理论体系中,第一个程序是建立职能的目的和目标。随着时间的推移,目的和目标会变动。但在任何时期,目的和目标都必须规定明白或有可能明白的予以规定。”目标是高校内部会计控制系统所要达到的目的。高校 In 1960, American accounting scholar CT Deuine said in his article “Research methodology and accounting theory design” that the importance of the target in the accounting theory system and its characteristics: “The enterprise is constructing a service function Of the theoretical system, the first procedure is the purpose and purpose of the establishment of the function, and over time the purpose and the purpose will vary, but at any given time, the purpose and the goal must be stipulated or clearly understood. ”The goal is to achieve the purpose of internal accounting control system in colleges and universities. University