高校内部控制活动与内部监督措施浅析
发布时间：2018-07-26 15:16
【摘要】：正高校内部控制活动与内部监督是单位内部控制中的两大要素。(一)控制活动一是资产管理方面的内控问题主要包括:资产购置不符合购置标准或未纳入预算、购置程序不合规、保管中存在资产损失现象等。笔者建议,高校资产管理部门应与财会部门、资产使用部门定期对账,至少每年核对一次,包括资产台账与财务账相核对、资产总账和明细账相核对,对发现的问题应当及时查明原因,落实责任。同时,高校应制定固
[Abstract]:The activities of internal control and internal supervision in colleges and universities are two main elements in the internal control of units. (1) Control activities one is the internal control problems in asset management, which mainly include: the acquisition of assets does not meet the acquisition criteria or is not included in the budget, the acquisition procedures are not regulated, and the phenomenon of loss of assets exists in custody, and so on. The author suggests that the asset management departments of colleges and universities should regularly reconcile their accounts with the accounting department and the asset use department, at least once a year, including the asset ledger and the financial account, the asset general ledger and the detailed account. To discover the problem should find out the reason in time, carry out responsibility. At the same time, colleges and universities should establish solid
【作者单位】： 北京国家会计学院教务部;
【分类号】：G647.5
本文编号：2146425
[Abstract]:The activities of internal control and internal supervision in colleges and universities are two main elements in the internal control of units. (1) Control activities one is the internal control problems in asset management, which mainly include: the acquisition of assets does not meet the acquisition criteria or is not included in the budget, the acquisition procedures are not regulated, and the phenomenon of loss of assets exists in custody, and so on. The author suggests that the asset management departments of colleges and universities should regularly reconcile their accounts with the accounting department and the asset use department, at least once a year, including the asset ledger and the financial account, the asset general ledger and the detailed account. To discover the problem should find out the reason in time, carry out responsibility. At the same time, colleges and universities should establish solid
【作者单位】： 北京国家会计学院教务部;
【分类号】：G647.5
【相似文献】
相关期刊论文 前1条
1 卢纯佶;;开展内部控制活动 规范操作防范风险[J];中国劳动;2009年12期
相关硕士学位论文 前4条
1 罗玉春;X医院财务内部控制活动有效性评价研究[D];重庆理工大学;2015年
2 张纬;海联医药公司内部控制活动有效性研究[D];东北林业大学;2011年
3 张柱;Y公司内部控制活动有效性研究[D];华南理工大学;2014年
4 冯召程;ABC集团公司内部控制活动有效性评价[D];重庆理工大学;2013年
，本文编号：2146425
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2146425.html
