本文基于高校内部会计控制重要性和必要性的认识,对高校内部会计控制问题进行关注和研究,针对内部会计控制的风险提出应对措施,为促进高校内部会计控制制度的完善和发展,及其高校内部管理健康发展提供一个良好地保障。 Based on the recognition of the importance and necessity of internal accounting control in colleges and universities, this paper focuses on the internal accounting control problems in colleges and universities, puts forward countermeasures against the risks of internal accounting control. In order to promote the improvement and development of internal accounting control system in colleges and universities, The healthy development of internal management to provide a good guarantee.