How do we orientate the function of internal accounting control? 内部会计控制的功能如何定位？
At last, the papers put forward some questions which should be noticed when we actualize the Internal accounting control of colleges and universities. 最后，指出了高校内部会计控制本身固有的缺陷及实施高校内部会计控制应注意的几个问题。
