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本文从作者所在单位工作实际出发,结合自身工作探讨高等职业院校加强内部会计控制制度建设的意义,并针对高职院校主要经济业务活动提出高职院校内部会计控制制度建设构想。
This article, based on the actual work of the author’s unit, explores the significance of the higher vocational colleges in strengthening the construction of the internal accounting control system by combining their own work and puts forward the conception of the internal accounting control system construction in higher vocational colleges in light of the main economic activities of the higher vocational colleges.