文档介绍：山西财经大学硕士学位论文高校内部会计控制研究姓名:牛彦芬申请学位级别:硕士专业:会计学指导教师:简艳玲 20120315 摘要高校内部会计控制,是高校为保证国有资产的安全与完整,保证会计工作质量,根据国家有关规定专f-l铝ll定的一系列相互联系、相互制约的内部管理制度体系。目前,我国高校制定了不少这样的文件、规定,但是由于我国对高校内部会计控制的理论研究起步太晚,研究不够系统、深入,未形成成熟的、公认度强的理论体系。由于缺乏科学的理论指导,各高校制定的内部会计控制制度不够科学、完善、针对性与操作性不强,加之,由于人们的认识观念、基本素质等因素的影响,因而导致未达到预期的效果,亟待进一步加以改进和完善。本文以高校内部会计控制为研究对象,在深入分析我国高校内部会计控制存在的问题及原因、大力借鉴国内外高校内部会计控制成熟理论和成功经验的基础上,根据高校内部会计控制的特点,提出了加强高校内部会计控制的基本原则、方法,并设计了高校内部会计控制的五个子系统:货币资金控制、实物资产控制、收费项目控制、经费支出控制和工程建设控制,最后,从外部环境等方面提出了进一步完善高校内部控制的对策与建议。本文在构建高校内部会计控制的各个子系统时,注重了对控制目标、控制内容、控制环节等各个控制细节的设计,并应用了多个流程图,使设计的内部会计控制系统直观性好、操作性强。【关键词】高等院校内部会计控制问题及对策 Abstract University ounting Control is aseriesofinterconnecting and interactingmanaging system,which iscarried on by universitiesforthesafety of national asset and quality ounting. At present,universities in our country draw up many documents and regulations forInternal Accounting Control,while there is not a scientificrigorous pointed and practical Internal Accounting Control System for a lack ofscientifictheoretical ,It needs improving andperfecting toachieve expecting results. Forthisreason,the author chooses University ounting Control astheresearching object,analyzes thereality ofour condition,utilizes othercountries’theory essful examples, andputs forward some basicprinciples and methods ofimproving University ounting Control basing on alsodesigns thefollowing fivesubsystems ofUniversity Internal Accounting Control:internal control and management ary fund,internal control and management ofphysical assets,internal controland management ofcharging items,internal control and management ofappropriation expenditure and internalcontrolandmanagement ofengineering ,it putforwards some furtheradvice and measures from considering the external environment. Thispaper concretely designs each subsystem from theircontrolling aims,details and es theformer ings offocusing onthewhole while ignoring thesame time,it