CAJ | 학술논문

会计审核工作是高校财务基础性工作，是高校财务管理的第一道防线，由于审核涉及的内容广、专业性和政策性强，对会计审核人员技术水平和业务素质的要求也越来越高。论文首先阐述了会计审核在高校财务管理中的重要性，以及高校财务管理中会计审核存在的主要问题，然后以具体高校为实例提出了相应的改进对策。
회계심핵공작시고교재무기출성공작，시고교재무관리적제일도방선，유우심핵섭급적내용엄、전업성화정책성강，대회계심핵인원기술수평화업무소질적요구야월래월고。논문수선천술료회계심핵재고교재무관리중적중요성，이급고교재무관리중회계심핵존재적주요문제，연후이구체고교위실례제출료상응적개진대책。
Accounting and auditing of College financial is fundamental work .University financial management is the first de-fense .The skill and quality of service is needed to increased for accounting audit staff because the contents of the audit involves professionalism and strong policy .The first ,the paper describes the importance of the accounting audit offinancial management in colleges .The Second ,major financial management problems werediscussed in accounting and auditing .The Last ,improved countermeasures was proposed according the college .