摘　要：随着高校改革进程的加快，传统的高校内部会计控制面临着巨大的挑战。一方面，随着高校招生人数、教职员工数量的增加。投入资金规模不断扩大，高校经济业务大量增加。这意味着高校内部会计控制的内容和范围将会有较大拓展。另一方面，高校内部会计控制系统本身需要不断创新，不断发展和完善，以克服其固有的缺陷。这需要我们根据新环境、新情况、新问题对高校内部会计控制加以重新设计。目前，尽管我国大部分高校都己建立了内部会计控制制度。但具体实施情况却并不尽如人意，致使某些人得以利用这些漏洞进行违法犯罪活动，给高校造成不应有的巨大损失。高校内部会计控制实施的好与坏直接影响着高校改革和发展的进程，从而影响到国家整个教育战略的实施。针对高校内部会计控制现状和存在的问题，我们有必要对高校内部会计控制进行创新。

关键词：高校内部　　会计控制　　资金安全　　管理创新

Concerning creative high school of ministry account the control of what time thinking

Summary:Along with the reform progress in the high school quickly, the ministry of the traditional high school accounts the control to face the huge challenge.On the other hand, solicit students the increment of the number, faculty and staff''''s quantity along with the high school.Throw in the funds scale to extend continuously, a great deal of increment of economic business in high school.This ministry that means the high school account the contents and scopes of the control and will compare to expand greatly.On the other hand, the ministry of the high school accounts to control the system demand continuously creative, develop continuously and perfect, to overcome its proper blemish.This need us according to the new surrounding, new circumstance, new problem to high school of ministry account the control to take in to re- design.Currently, though big and part of high schools of our country were all personal to build up the internal accountancy the control system.But concrete implement circumstance not exhausted such as person''''s idea, can cause some persons make use of these loopholes to carry on breaking the law the crime activity, result in huge loss that shouldn''''t have to the high school.The ministry of the high school accounts the control implement good and bad to affect the high progress of school reform and development directly, thus affecting national whole educate the strategic implement.The ministry that aims at the high school accounts to control the present condition and existent problems, we have the necessity to account the control to carry on the innovation to the ministry of the high school.

Keyword:High school inner part 　 The accountancy''''s control 　 Funds safety 　 Manage the innovation

会计具有控制职能，但内部会计控制的作用和效果必须以具体的单位、组织为载体，或者说其控制必须依附于具体单位、组织的实际情况而发挥作用。因此，内部会计控制的形式和内容因单位、组织的差异而有所不同。对于高校来说，其内部会计控制是高校为确保会计工作质量而有意识设置的高校内部一系列相互联系、相互制约的制度、方法等组成的一种有效管理体系。高校作为培养人才的场所。它肩负着提高全民族思想道德和科学文化素质的重要任务。正因如此，国家各级政府部门对高校的发展尤为重视，不断增加对高校的投入。同时，高校内部改革日益深入，经费来源日趋多元化，经济活动也呈现多样化和复杂化的特点。高校财务管理和会计核算任务日趋繁重。我们有必要通过分析高校内部会计控制现状，找出要改进的问题，从而建立一个完善的高校内部会计控制体系，提高教育经费的管理水平和使用效益，保证高校改革和发展的顺利进行。