CAJ | 학술논문

高校的筹资渠道由过去的单一财政拨款转变成财政拨款为主的多渠道筹资。高校的经济活动也从过去单纯的服务型转变成自主办学为主,还从事对外投资和经营活动。高校财务环境的新变化,需要与之相适应的更完善的内部会计控制制度。通过分析高职院校内部会计控制存在的问题,提出了相应的应对措施。
고교적주자거도유과거적단일재정발관전변성재정발관위주적다거도주자。고교적경제활동야종과거단순적복무형전변성자주판학위주,환종사대외투자화경영활동。고교재무배경적신변화,수요여지상괄응적경완선적내부회계공제제도。통과분석고직원교내부회계공제존재적문제,제출료상응적응대조시。
College fund-raising channels have changed from single financial allocation into multi-channel fund-raising with financial allocation as main channel.College economic activities have changed from original service-oriented only into activities chief with running school independently,including outward investment and business activities.The new changes of college economic environment need corresponding perfect internal accounting control system.The problems of internal accounting control in higher vocational college are analyzed and some corresponding response measures are proposed.