鉴于控制环境在整个内部会计控制体系中所处的重要地位和复杂性，本文又做了专章论述。
Due to the importance and complicacy of control environment, we describe it later in a whole chapter.
高校内部会计控制建设的关键题目是如何树立一套科学、周密、可操纵性强、行之有效的内部会计控制体系。
The key question of its construction is how to build up a scientific, strict, flexible and effective system.
通过对高校内部会计控制现状入行剖析可以望出，高校因为内部会计控制意识淡漠，缺少对其应有的重视，致使现有的高校内部会计控制体系流于形式，无法施铺作用。
Analysis of current situation shows that weak awareness and lack of attention of internal accounting control makes the system a mere formality and can not play the role.
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