摘要
为确保高校会计信息的真实完整,保护国有资产的安全,必须强化高校内部会计控制。通过健全民主监督,加强货币资金、国有资产及实物资产的管理,赋予财会人员相应的职权,不断完善和强化会计监督,规范会计行为,以促进高校持续、稳定、健康地发展。
To ensure the authenticity and integrity of college accounting information and protect the national asset,the control over college inner accounting must be enhanced.Through such ways as improvement of democratic supervision,reinforcement of management of currency,national asset and material asset,endowment of corresponding rights to accountants,growing perfection of accounting supervision and regulation of accounting behavior,college could develop continually,steadily and heathily.
出处
《青岛大学学报（工程技术版）》
CAS
2003年第3期98-100,共3页
Journal of Qingdao University(Engineering & Technology Edition)
