棋牌大全下载安装

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                          • 当前位置: 代写一篇论文多少钱 > 会计论文 > 地方院校内部会计控制现状与优化措施

                            地方院校内部会计控制现状与优化措施

                            时间:2018-12-25 10:45作者:王一中
                            本文导读:这是一篇关于地方院校内部会计控制现状与优化措施的文章,为了使地方高校紧跟时代发展的步伐,必须强化内部控制,规范财务会计行为。在分析地方高校在内部控制方面存在问题的基础上,提出了一系列解决问题的措施和对策,希望对地方高校的管理工作有一定促进作用。

                              摘    要:棋牌大全下载安装 地方高职院校在在快速发展过程中,教学质量和管理水平在不断提高,办学规模也在不断扩大。但在发展过程中,也存在许多问题。为了使地方高校紧跟时代发展的步伐,必须强化内部控制,规范财务会计行为。在分析地方高校在内部控制方面存在问题的基础上,提出了一系列解决问题的措施和对策,希望对地方高校的管理工作有一定促进作用。

                              关键词: 地方高校; 内部会计控制; 问题与对策;

                              NEIBUKONGZHISHISHEHUIJINGJIFAZHANDEBIRANCHANWU,TASHISUIZHEWAIBUJINGZHENGDEJIAJUHENEIBUQIANGHUAGUANLIDEXUYAOERBUDUANFENGFUHEFAZHANDE。1972NIANMEIGUOSHENJIWEIYUANHUIRENWEI:NEIBUKONGZHISHIZHIZAIYIDINGDEHUANJINGXIA,DANWEIWEILETIGAOJINGYINGXIAOLV、CHONGFENYOUXIAODIHUODEHESHIYONGGEZHONGZIYUAN、DADAOJIDINGGUANLIMUBIAO,ERZAIDANWEINEIBUSHISHIDEGEZHONGKONGZHICUOSHI。NEIBUKONGZHIBAOKUONEIBUHUIJIKONGZHIHENEIBUGUANLIKONGZHILIANGGEZIXITONG。NEIBUHUIJIKONGZHISHIDANWEIWEILETIGAOHUIJIXINXIZHILIANG,BAOHUZICHANDEANQUAN、WANZHENG,TIGAOHUIJISHUJUDEZHENGQUEXINGHEKEKAOXING,QUEBAOCAIWUGUANLIZHIDUHEHUIJIZHIDUSHUNLIGUANCHEZHIXINGERZHIDINGHESHISHIDEYIXILIEKONGZHIFANGFA、CUOSHIHECHENGXU。NEIBUGUANLIKONGZHIDESHEJIDENEIRONGHENGUANGFAN,CHULENEIBUHUIJIKONGZHIYIWAIDEQITAKONGZHI,DOUKEYINARUNEIBUGUANLIKONGZHIDEFANWEI,SHEJIXUEXIAOJIAOXUE、KEYAN、ZHAOSHENGJIUYE、GUANLIDEGEBUMEN、GECENGCI、GEHUANJIE。

                              MUQIANWOGUOJUEDADUOSHUGAOXIAODOUYIJINGJIANLIQILEWANSHANDENEIBUKONGZHIXITONG,JIAOXUEHEKEYANGUANLIGONGZUOZHENGZHENGRISHANG。DANSHI,YOUYUYIXIELISHIYUANYIN,YIXIEDIFANGGAOZHIYUANXIAOZAINEIBUGUANLIKONGZHIHENEIBUHUIJIKONGZHIFANGMIANRENGRANCUNZAIJIAODUOWENTI,HENDUOKONGZHIGONGZUODOUMEIYOUZUODAOWEI,NEIBUJIANDUJIZHIYEBUNENGCHONGFENFAHUIYINGYOUDEZUOYONG,DAOZHIXUEXIAOCHUXIANLEYIXIEBUYINGGAICHUXIANDEWENTI。YINCI,ZAIXINXINGSHIXIA,DIFANGGAOZHIYUANXIAOYAOSHAOZOUWANLU,BIXUJIANLIYITAOYANGEKEXUEYOUXIAODENEIBUKONGZHITIXI,JIAQIANGNEIBUHUIJIKONGZHITIXIDEGOUJIANHEWANSHAN,ZHIYOUZHEIYANGCAINENGGOUDUIGAOXIAONEIBUDEZIJINHEGAOSUZHIRENCAIJINXINGYOUXIAODEGUANKONG,CUSHIDIFANGGAOZHIYUANXIAOYIBUYIGEJIAOYINDIJIANKANGFAZHAN。

                              1、 地方高校加强内部会计控制建设的必要性

                              1.1、 高等教育改革发展的必然选择

                              DIFANGGAOZHIYUANXIAODEZIJINLAIYUANZHUYAOKAODIFANGCAIZHENG。SUIZHEGAOXIAOBANXUEGUIMODEBUDUANKUODA,JIAOXUEJINGFEIDEGUIMOYEYUELAIYUEDA。DANSHIYIXIEGAOXIAOYOUYUJUECEBUGOUMINZHU,GUANLISHUIPINGDIXIA,XUEXIAOGUANLIHUNLUAN,BANXUEJINGFEIDESHIYONGXIAOLVBUGAO,DIFANGYOUXIANDECAIZHENGZIYUANBEIWUXINGLANGFEI。JIUQIYUANYIN,ZHUYAOSHIGAOXIAOXIANYOUDEBANXUENENGLIHEGUANLISHUIPINGMINGXIANZHIHOUYUJIAOYUKUAISUFAZHANDEXUQIU。YINCI,JIAQIANGNEIBUHUIJIKONGZHIJIANSHE,JISHIMANZUTISHENGBANXUENENGLIHEGUANLISHUIPINGDENEIZAIXUQIU,YOUSHIWOGUOGAODENGJIAOYUGAIGEFAZHANDEBIRANXUANZE。

                              1.2、 预防财务风险的需要

                              在社会主义市场经济环境下,外部经济环境和社会环境发生了巨大的变化,高校也不能置身事外,各种形形色色的诱惑也在冲击着高校这块净土。高校要抵御外来不良风气的冲击,必须加强自身建设。目前,一些高校财务管理混乱,内部会计控制制度形同虚设, 内部会计控制失败的案例频发。因此,在加强学习强国和廉政建设的同时,更重要的是要加强财务管理工作和制度建设,建立和健全完善的内部会计控制制度。只有建立和健全完善的内部会计控制制度,才能把领导的权力关进笼子里,杜绝腐败现象的发生。
                             

                            地方院校内部会计控制现状与优化措施
                             

                              1.3、 有利于高校提高办学水平的需要

                              ZAIGAOXIAOZHONGJINXINGNEIBUHUIJIKONGZHIJIANSHE,YOULIYUTIGAOHUIJIXINXIDEZHENSHIXING、ZHUNQUEXING,WEIHUGAOXIAOZICHANDEANQUANXINGHEWANZHENGXING;YOULIYUGUIFANCAIWUXINGWEI,FANGFANCAIWUFENGXIAN,TIGAOZIJINSHIYONGXIAOYI,SHIYINGGAOXIAOZHANGYUANERCHIXUFAZHANDEZHANLVEXUANZE。

                              2、 地方高校内部会计控制存在的问题

                              2.1、 部分管理人员在内部控制的认知方面存在缺失

                            棋牌大全下载安装   WOGUOGAOXIAOJIANLINEIBUHUIJIKONGZHIXITONGDESHIJIANXIANGDUIJIAOWAN,DAOZHIBUFENGAOXIAOGUANLIRENYUANDUINEIBUHUIJIKONGZHIDEZHONGYAOZUOYONGQUEFAZUGOUDERENSHI,DANCHUNDIJIANGNEIBUHUIJIKONGZHIKANZUOSHISHAOSHULINGDAODECAIWUKONGZHIGONGZUO,TAMENBINGMEIYOUYOUXIAOBAWONEIBUHUIJIKONGZHIDEZHENZHENGJINGSHENYUSHIZHI,ZHEIZHONGCUOWURENSHIBIRANHUIDAOZHIBUFENGUANLIRENYUANDUINEIBUHUIJIKONGZHIZHONGSHIBUGOU,ZAIZHIXINGSHANGCUNZAIQUESHI。

                              2.2、 控制环境基础薄弱

                              YIGEZUZHINENGFOUJIANGYIXIANGJUEYILUODAOSHICHU,HENDACHENGDUSHANGSHOUDAOKONGZHIHUANJINGDEYINGXIANG。KONGZHIHUANJINGBUJINGUANXIDAOZHENGGEZUZHINEIBUYUNXINGDEXIAOLV,ERQIEHAIDUIZUZHINEIMEIYIGECHENGYUANDEGUANLISIXIANGDEXINGCHENGQIDAOQIANYIMOHUADEZUOYONG。DAXUELIDEZHUANJIAJIAOSHOUJUYOUFENGFUDEZHUANYEZHISHI,XIHUANZIYOUZIZAIDIZUOXUEWEN,BUXIHUANSHOUDAOYUESHU,GUANLISHIJIANFANGMIANDEZHISHIXIANGDUIBORUO。YINCI,ZAIGAOXIAOTUIXINGNEIBUHUIJIKONGZHIXIANGDUIJIAONAN,YUDAODEZULIXIANGDUIJIAODA。

                              2.3、 总会计师岗位缺失

                              ZONGHUIJISHIGANGWEIZAIQIYEZHONGSHIYIGEFEICHANGZHONGYAODEGANGWEI,ZONGHUIJISHIJIHUCANYULEQIYEQUANBUDESHENGCHANJINGYINGHUODONG,DUIQIYEYUNYINGDEMEIGEHUANJIELERUZHIZHANG,YINCI,ZAIGUANLIGUIFANDEQIYETUIXINGHUIJINEIBUKONGZHIXIANGDUIRONGYI。DANSHI,YIXIEDIFANGGAOXIAOZONGHUIJISHIZHIDULUOSHIBUDAOWEI,YIBANBUPEIBEIZHUANZHIDEZONGHUIJISHI,XUEXIAOZIJINGUANLIGONGZUOWANGWANGYOUYIGEBUZENMEDONGCAIWUDEZHUANJIAJIAOSHOUFUZE,DAOZHIXUEXIAODECAIWUGUANLIBIJIAOHUNLUAN。

                              3、 构建和完善高校内部会计控制体系的有效途径

                              DIFANGGAOZHIYUANXIAOJINGGUOJIANBINGZHONGZUBANXUEGUIMOYUELAIYUEDA,DANBUTONGLEIXINGDEXUEXIAOBEIJIANBINGGUOLAIHOU,YEDAILAILEXUDUOGUANLIWENTI,JIDAIGOUJIANHEWANSHANXUEXIAODENEIBUKONGZHITIXI,YIJIAQIANGXUEXIAODETONGYILINGDAOHEHUIJIFENGXIANDEFANGFANYUZHILI。

                              3.1、 统一认识,加强内部控制环境建设

                              ZAIGAOXIAONEIBUKONGZHITIXIDEJIANSHEZHONG,NEIBUKONGZHIHUANJINGSHIJICHU。TASHIBAOZHENGGAOXIAOGAOXIAOYUNXINGDEJICHU。SHOUXIAN,HUOCHEPAODEKUAI,QUANKAOCHETOUDAI。GAOXIAOLINGDAOYINGYISHENZUOZE,CHONGFENRENSHIDAONEIBUGUANLIKONGZHIHENEIBUHUIJIKONGZHITIXIJIANSHEDEZHONGYAOXING,RENZHENXUEXIGUANLIZHISHIHEHUIJIJICHUZHISHI,JIAQIANGGEZHONGGUANLIZHIDUDEGUIFANHUAJIANSHE,YINGZAOANGUIJUBANSHIDEGONGZUOFENWEI。QICI,XUEXIAOYINGXIANGFANGSHEFATIGAOGUANLIRENYUANHEHUIJIRENYUANDEGUANLISUZHIHEDAODESHUIPING,YAOQIUTAMENRENZHENXUEXIXIANGYINGDEGUANLIZHISHIHEHUIJIZHISHI,BUDUANTISHENGZIJIDEZHIYESUYANG,PEIYANGYIZHIDONGGUANLIHUIGUANLIDEGUANLIDUIWU,CONGERWEIXUEXIAODENEIBUKONGZHITIXIJIANSHEDAXIAJIANSHIDEJICHU。

                              3.2、 健全和完善高校内部控制制度建设

                            棋牌大全下载安装   XUEXIAOJINGGUOJIANDANDEJIANBINGZHONGZUHOU,BIAOMIANSHANGDAJIADOUCHENGWEIDAJIATINGZHONGDEYIYUANLE。DANSHIDAJIADESIXIANGYAOSHIXIANZHENZHENGDETONGYI,HAIYOUMANZHANGDELUYAOZOU。GEGEXUEXIAOYUANXIANDOUYOUYITAOXINGZHIYOUXIAODEGUANLIZHIDU,MEITAOZHIDUDOUYOUTACUNZAIDEHELIXING。HENXIANRAN,NEIBUKONGZHIZHIDUDEJIANSHEBUKENENGYICUERJIU,CAIYONGJIANDANCUBAODEGUANLIFANGFAZHINENGRANGLIEHENWUXIANFANGDA,BULIYUXUEXIAODETUANJIEHEGUANLIZHIDUDEJIANSHEHEWANSHAN。ZHEISHIHOUXUEXIAODEZHENGHEZHINENGFENBUZHOUZHUBUWANCHENG:SHOUXIAN,YINGTONGYIGUIZHANGZHIDU,QIUTONGCUNYI,TONGYIRENSHI,JIANLIYITAODAJIADOURENTONGDE、CAOZUOXINGQIANGDE、XINGZHIYOUXIAODENEIBUGUANLIZHIDUHENEIBUHUIJIKONGZHIZHIDU。QICI,YINGJISHIFAXIANZHIDUZHIXINGGUOCHENGZHONGZHIDUCUNZAIDEBIDUAN,LINGDAOHEZUZHIBUMENYINGJINGCHANGQINGTINGZHIGONGDEYIJIAN,DUIBUHELIDEZHIDUJISHIJINXINGXIUGAIDIAOZHENG,JINLIANGJIANGHUAIZHIDUDUIYUANGONGDESHANGHAIJIANGDAOZUIDI。

                              3.3、 强化流程管理和经费审核控制

                              XIANZAIDEGAOZHIYUANXIAOYIJINGSHIYIGEFEICHANGPANGDADEZUZHI,RENYUANDUO,JIGOUSHEZHIDUO,GUANLICENGCIDUO。JIGOUSHEZHIYUBENKEYUANXIAOJIBENLEISILE,ERJIXUEYUAN,MAQUESUIXIAO,WUZANGJUQUAN,DAOZHIXUEXIAODENEIBUGUANLIKONGZHINANDUZENGJIA,ZHENGLINGBUCHANG,ZHENGCHUDUOMEN,ZHENGCEXIANGHUDAJIA。YOUDEERJIXUEYUANLINGDAOYOUYUGUANLISHUIPINGDI,SIYUPENGZHANG,BUBASHANGJIZHINENGBUMENDEZHILINGDANGHUISHI,SUIYICHUTAIGUANLICUOSHIQIYAYUANGONG,JIANGERJIXUEYUANBIANCHENGLEZIJIDEDULIWANGGUO,WAIFENGXIEQISHENGXING。YINCI,GAOXIAOBIXUJIAQIANGNEIBUKONGZHIGUANLIJIANSHE,QIANGHUALIUCHENGGUANLI,JIANJUEDAJIGUANLIZHONGDEHEIESHILI。

                              BANGONGJINGFEI、KEYANJINGFEI、CHALVFEIDEBAOXIAOLIUCHENGYINGYANGEHELI,RICHANGBAOXIAOYEWULIUCHENGYIDINGYAOGUIFAN,PIAOJUYAOHEFAHEGUI,BAOXIAOSHOUXUYINGWANBEI。GEWEIQIANZIRENDUIZIJIDEQIANZIYINGRENZHENFUZE,ERJIXUEYUANHEZHINENGBUMENFUZERENQIANZIDUIFASHENGSHIXIANGDEZHENSHIXINGFUZE,CAIWUBUMENQIANZIDUIPIAOJUDEHEGUIXINGFUZE。JINGFEIKONGZHI,SHOUXIANYINGGAICONGJIAOXUEKEYANDEGONGZUOJIHUARUSHOU,YANGEBIANZHIZIJINFEIYONGYUSUAN;ZAITONGGUOYUSUANDUIJINGFEIZHICHUJINXINGQUANMIANDEKONGZHI,YANGEANGUIDINGZHIXINGYUSUAN。

                              3.4、 岗位分工互相牵制是实现内部控制的有力保障

                            棋牌大全下载安装   ZAIGANGWEIDESHEZHISHANGBIXUZUODAOHUXIANGQIANZHI,RANGBUMENYUBUMENZHIJIAN、YUANGONGYUYUANGONGZHIJIAN、GANGWEIYUGANGWEIZHIJIANXINGCHENGXIANGHUYANZHENG、XIANGHUJIANDU、XIANGHUZHIYUEDEGUANXI。ZAISHANGXIAJIZHIJIANYEYAOZUODAOXIANGHUQIANZHI、XIANGHUJIANDU、MEIRENDOUYOUSUOGUJI,BUGANSIYIWANGWEI。BUXIANGRONGZHIWUSHIZHIRUGUOLIANGXIANGGONGZUOJUNYOUYIGERENDANREN,RONGYICHANSHENGWUBIXINGWEIHETANWUXINGWEIDEZHIWU。RUGUOWUZICAIGOUHEWUZIBAOGUANDOUYOUYIGERENFUZE,HUIJIJIZHANGHEHUIJICHUNADOUYOUYIGERENFUZE,ZEFEICHANGRONGYICHUXIANTANWUWUBIXINGWEI。YINCI,ZHEILIANGXIANGGONGZUOBIXUYOULIANGGERENFUZE,RANGTAMENXIANGHUJIANDU、XIANGHUZHIYUE,YIBAOZHENGZIJINHECAICHANDEANQUAN。

                              3.5、 建立内部审计和外部监督机制

                              DIFANGZHENGFUSHIDIFANGGAOXIAODEZHUGUANDANWEI。DIFANGZHENGFUYINGJINGCHANGDUIDIFANGGAOXIAODENEIBUGUANLIKONGZHIHENEIBUHUIJIKONGZHIGONGZUOJINXINGZHIDAOHEJIANCHA,JIAQIANGDUIGAOXIAOCAIWUGONGZUODESHENJIJIANDU,CUJINGAOXIAOJISHIGAIJINCAIWUGUANLIGONGZUO。WEILEJIAQIANGGUANLI,GAOXIAOYAOSHEZHIDULIDENEISHENJIGOU,JINGCHANGDUIERJIXUEYUANHEZHINENGBUMENJINXINGCHANGGUIHUADEJIANDUSHENJI,JIAQIANGSHENJIDUIWUJIANSHE,WANSHANNEIBUSHENJIZHIDU,JIADASHENJIJIANDULIDU,ZENGQIANGFANGYUFENGXIANNENGLI。ZHIYOUJIANLINEIBUSHENJIHEWAIBUJIANDULIANGDAOFANGXIAN,CAINENGDUCUNEIBUKONGZHIDEYOUXIAOSHISHI,CONGERCUJINGAOXIAODENEIBUGUANLIGONGZUOGENGSHANGYICENGLOU。

                              4 、结论

                            棋牌大全下载安装   GAOXIAODENEIBUHUIJIKONGZHIJIANSHESHIYIGEMANZHANGERSHENYUANDEGUOCHENG,XUYAOGEBUMENXIANGHUXIEDIAO、XIANGHUZHICHI。DIFANGGAOXIAOYINGJIEHEZISHENSHIJIQINGKUANG,TONGYISIXIANG,ZHUBUJIANLIHEWANSHANNEIBUHUIJIKONGZHITIXI,WENBUTIGAOGAOXIAODEBANXUESHUIPING。

                              参考文献

                              [1] 黄建林,潘剑锋.高校内部会计控制存在的问题及对策[J].湖南科技学院学报,2019,(04).
                              [2] 陈燕.高校会计内部控制风险点及措施[J].行政事业资产与财务,2019,(04).
                              [3] 杨虹.新时期强化高校会计内部控制的途径[J].海峡科技与产业,2019,(02).
                              [4] 王韶华.高校会计内部控制设计风险点及防控[J].会计审计,2017,(05).
                            棋牌大全下载安装   [5] 黄韬.高校财务管理内部控制的探讨[J].中央财经大学学报,2015,(12).

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