| 高校收支内部控制制度探讨 |
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| 引用本文： | 陈海燕.高校收支内部控制制度探讨[J].唐山学院学报,2010,23(4):74-75. |
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| 作者姓名： | 陈海燕 |
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| 作者单位： | 阜阳师范学院经济与商业学院,安徽阜阳,236000 |
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| 基金项目： | 基金项目：安徽省哲学社会科学规划项目（AHSK07-08D121） |
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| 摘 要： | 分析了高校收支存在的问题,指出现金与银行存款收支内部控制的关键控制点,并设计了现金与银行存款收支业务控制流程图。
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| 关 键 词： | 内部控制制度 关键控制点 控制流程 |
Probe into Internal Control System of Revenue and Expenditure in Universities and Colleges |
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| CHEN Hai-yan.Probe into Internal Control System of Revenue and Expenditure in Universities and Colleges[J].Journal of Tangshan College,2010,23(4):74-75. |
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| Authors: | CHEN Hai-yan |
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| Institution: | CHEN Hai-yan (College of Economics and Commerce Fuyang Teachers College, Fuyang 236000, China) |
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| Abstract: | The paper analyses the problems in revenue and expenditure in universities and colleges, points out the key control points in internal control of cash and bank deposits and designs the flow chart for cash and bank deposit control. |
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| Keywords: | internal control system key control points control flow |
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