作 者: ;
机构地区: 广东培正学院
出 处: 《广东培正学院学报》 2006年第2期45-51,共7页
摘 要: 本文从阐述内部控制的基本理论入手,探询民办高校内部控制存在的问题,认为实施内部会计控制是构建民办高校内部控制体系的关键,并从六个方面提出了如何实施内部控制的建议。 Starting from explaining the basic principles of internal control system, the paper explores the existing problems of the non-government-sponsored higher education institutions’ internal control system. The author believes that the key to constructing effective internal control system of the non-government-sponsored higher education institutions is to implement the internal accounting system. Moreover, the paper puts forward concrete comments and suggestions in six aspects.