【摘要】：隨著近年來(lái)高校的不斷擴(kuò)招,在資金管理和招生規(guī)模等方面,都發(fā)生了全新的變化。在快速發(fā)展的進(jìn)程中,開始日益凸顯了會(huì)計(jì)管理方面的問(wèn)題。會(huì)計(jì)風(fēng)險(xiǎn)已經(jīng)成為不可忽視的因素,阻礙了高等教育的發(fā)展進(jìn)程。而如何管理和控制會(huì)計(jì)風(fēng)險(xiǎn),是目前高校亟待解決的重要課題。本文分析了目前高校內(nèi)部控制體系面臨的問(wèn)題,進(jìn)一步剖析了問(wèn)題存在的根源。并立足于會(huì)計(jì)風(fēng)險(xiǎn)管控視角,對(duì)高校內(nèi)部會(huì)計(jì)控制框架體系進(jìn)行了研究和構(gòu)建,旨在高校內(nèi)部形成一個(gè)自我監(jiān)督、制約和協(xié)調(diào)的控制機(jī)制,更好地實(shí)現(xiàn)高校管理的目標(biāo),促進(jìn)高校健康發(fā)展。
[Abstract]:With the increasing enrollment of colleges and universities in recent years, new changes have taken place in the aspects of fund management and enrollment scale. In the rapid development process, began to increasingly highlight the accounting management problems. Accounting risk has become a factor that can not be ignored, which hinders the development of higher education. However, how to manage and control accounting risks is an important task to be solved in colleges and universities. This paper analyzes the problems faced by the internal control system in colleges and universities, and further analyzes the root causes of the problems. Based on the perspective of accounting risk control, this paper studies and constructs the internal accounting control framework system in colleges and universities, aiming at forming a self-supervision, restriction and coordination control mechanism within colleges and universities, so as to better realize the objectives of university management. Promoting the healthy development of colleges and universities.
【作者單位】： 山西省貿(mào)易學(xué)校;
【分類號(hào)】：G647.5

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本文編號(hào)：2229965