發(fā)布時(shí)間：2018-07-26 15:16

【摘要】：正高校內(nèi)部控制活動(dòng)與內(nèi)部監(jiān)督是單位內(nèi)部控制中的兩大要素。(一)控制活動(dòng)一是資產(chǎn)管理方面的內(nèi)控問題主要包括:資產(chǎn)購置不符合購置標(biāo)準(zhǔn)或未納入預(yù)算、購置程序不合規(guī)、保管中存在資產(chǎn)損失現(xiàn)象等。筆者建議,高校資產(chǎn)管理部門應(yīng)與財(cái)會(huì)部門、資產(chǎn)使用部門定期對(duì)賬,至少每年核對(duì)一次,包括資產(chǎn)臺(tái)賬與財(cái)務(wù)賬相核對(duì)、資產(chǎn)總賬和明細(xì)賬相核對(duì),對(duì)發(fā)現(xiàn)的問題應(yīng)當(dāng)及時(shí)查明原因,落實(shí)責(zé)任。同時(shí),高校應(yīng)制定固
[Abstract]:The activities of internal control and internal supervision in colleges and universities are two main elements in the internal control of units. (1) Control activities one is the internal control problems in asset management, which mainly include: the acquisition of assets does not meet the acquisition criteria or is not included in the budget, the acquisition procedures are not regulated, and the phenomenon of loss of assets exists in custody, and so on. The author suggests that the asset management departments of colleges and universities should regularly reconcile their accounts with the accounting department and the asset use department, at least once a year, including the asset ledger and the financial account, the asset general ledger and the detailed account. To discover the problem should find out the reason in time, carry out responsibility. At the same time, colleges and universities should establish solid
【作者單位】： 北京國(guó)家會(huì)計(jì)學(xué)院教務(wù)部;
【分類號(hào)】：G647.5

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本文編號(hào)：2146425