最后，提出了高校内部会计控制应用中的轨制局限，如高校内部会计控制对管理人员滥用职权、蓄意营私舞弊或内部不相容职务的人员串通作弊等。
Finally, the essay presents the system limitation in the application of internal accounting control like abuse of power by the supervisors, deliberate corruption, collusive cheating and so on.
队内管理人员考核人员不得徇私舞弊导致滥竽充数。
Fleet management evaluation may not lead to corrupt doctors.
应用推荐