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随着高校会计电算化改革的不断深入,可靠完善的会计电算化信息系统使得高校会计工作效率得到了大大的增强。但与此同时,其改变了会计的组织结构与会计核算的形式,致使传统的内部控制制度的对象、形式和内容发生了变化,高校会计内部控制制度面临新的问题。构建切实可行的高校会计电算化系统内部控制制度,不仅是高校会计制度改革的需要,也是高校加强内控建设,建立高水平大学发展的需要。
With the continuous deepening of computerized accounting reform in higher education, a sound and complete accounting computerized information system has greatly enhanced the efficiency of accounting in higher learning institutions. At the same time, however, it changed the organizational structure and accounting form of accounting. As a result, the object, form and content of the traditional internal control system have changed. The internal control system of accounting in colleges and universities is facing new problems. Constructing a viable internal control system of accounting computerized system in colleges and universities is not only necessary for the reform of the accounting system in universities, but also the need of colleges and universities to strengthen internal control and establish a high-level university.