摘要
职业院校是重要事业单位,其财务管理关系着学校日常经济活动。基于目前职业院校经济活动及利益关系日益多元化发展的现状,在学校内部建立内部会计控制体系显得尤为重要。本文就内部会计控制的基本概念及特点进行了介绍,并对当前学校内部会计控制的特点及意义进行了分析;同时,针对当前职业院校财务经营与管理现状,就内部会计控制体系构建的内容及方法进行了分析,并提出了当前运行中的不足,以供参考。
vocational college is an important institution,whose financial management is related to the daily economic activities of the school.Based on the current situation of the increasingly diversified development of economic activities and interests in vocational colleges,it is very important to establish internal accounting control system.Basic concepts and characteristics of the internal accounting control are introduced,and has carried on the analysis to the current characteristics and significance of school internal accounting control;at the same time,in view of the current vocational colleges financial operation and management situation,internal accounting control system construction content and method are analyzed,and puts forward the problems in the current operation,for reference.
出处
《山东农业工程学院学报》
2017年第2期132-133,共2页
The Journal of Shandong Agriculture and Engineering University
基金
基金项目:财务报告透明度
股权集中度和投资保护
2013B24049
关键词
职业院校
财务管理
内部会计控制、体系构建
Vocational colleges and universities
Financial management
Internal accounting control and system construction
