加强高校内部会计控制是高校健康发展的需要。近年来,高校规模日益扩大,教学科研业务量大大增加。要想使高校各业务部门有秩序和有效率地进行教学科研等活动,必须依靠科学、严密的内控技术来协调、组织、控制各部门的活动,调整处理各部门和管理人员的关系。随着教育体制改革的深入,高等院校已经脱离了单一依靠国家财政拨款的办学状况,步入了多渠道筹资的办学模式。资金使用已经涉及到教学科研、物资 Strengthening the Internal Accounting Control in Colleges and Universities Is the Necessity of Healthy Development of Colleges and Universities. In recent years, the scale of colleges and universities is expanding day by day, teaching and research business volume increased greatly. In order to make all business departments in colleges and universities carry out teaching and research activities in an orderly and efficient manner, we must rely on scientific and strict internal control technologies to coordinate, organize and control the activities of various departments and to adjust and handle the relations among departments and management personnel. With the deepening of education system reform, institutions of higher learning have stepped away from the state of running a school that relies solely on state financial allocations and stepped into the mode of running schools for multi-channel funding. The use of funds has been related to teaching and research, materials