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随着我国社会主义市场经济的发展,我国许多学校逐渐确立了各自独立的经济实体,而且在国家教育改革的推动下,许多学校也展现出了前所未有的活力,学校参与的经营活动也迅速增多,所以如果依靠单个职能部门来处理各项业务,效率会大大降低。由此,学校内部的会计控制的建立就变得十分重要。基于这个前提,本文先介绍当前学校中会计内部控制存在的问题;然后简单阐述了在当今形式下学校不断完善内部控制的意义;最后,就存在的问题探讨如何完善本校内部控制的对策。从健全内部控制制度、完善内部监督制度、提升财务人员素质等方面进行深度分析。
With the development of the socialist market economy in our country, many schools in our country have gradually established their own independent economic entities. Under the impetus of the national education reform, many schools have shown unprecedented vitality and the number of school-engaging management activities has also increased rapidly. So if you rely on a single functional department to deal with the business, the efficiency will be greatly reduced. As a result, the establishment of accounting controls within the school becomes very important. Based on this premise, this article first introduces the problems existing in the internal control of accounting in current schools. Then it briefly explains the significance of the continuous improvement of internal control in today’s schools. Finally, it discusses the existing problems how to improve our internal control strategies. From the sound internal control system, improve the internal supervision system, improve the quality of financial personnel and other aspects of in-depth analysis.