CAJ | 학술논문

现今，我国很多高校都有内部会计控制系统，但设计并不完善，实施过程中问题很多。高校对内部控制理论的理解有待深化，对《内部会计控制规范》的贯彻也不够彻底。改进内部会计控制系统设计，应当以影响高校改革与发展的关键环节为突破口，具体包括筹资与投资、预算外收入、经费支出和高校实物资产等方面。
현금，아국흔다고교도유내부회계공제계통，단설계병불완선，실시과정중문제흔다。고교대내부공제이론적리해유대심화，대《내부회계공제규범》적관철야불구철저。개진내부회계공제계통설계，응당이영향고교개혁여발전적관건배절위돌파구，구체포괄주자여투자、예산외수입、경비지출화고교실물자산등방면。
At present, quite a few chinese colleges and universities have internal accounting control systems whose design isn＇t perfect and has caused a lot of problems in practice. The colleges and universities should comprehend the theory of internal control deeply and implement the regulations of internal accounting control thoroughly. The improvement of the internal accounting control system designing should be centered by the key sections that influence the reformation and development of colleges and universities, which include financing and investing, extra-budget revenue, fund expenditure, real assets and so on.