货币资金预算
货币资金预算-
当前，我国大部分高校虽然已经建立了内部会计控制制度，但具体实施情况却不够理想，尤其是在货币资金、预算管理、债务风险等方面的内部会计控制比较薄弱。
At present , although most of our universities have established internal accounting control system , but the specific implementation of the situation is not ideal , especially in monetary funds , budget management , debt risk and other aspects of internal accounting control is weak .
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第五部分对高校内部会计控制的业务控制活动进行了研究，重点讨论了货币资金控制、预算管理控制、经费支出控制、筹资与债务风险控制。
The fifth part of the university control of internal accounting control of the business activities of the research , focusing on the monetary funds control , budget management and control , expenditure control , debt financing and risk control .