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.
内部控制主要包括内部管理控制和内部会计控制。
Internal control includes internal management control and internal accounting control.
《内部会计控制规范》是解决当前一些单位内部管理松弛、控制弱化的重要举措。
Rule of the internal Accounting control is now an important measure to resolve internal management laxity and internal control infirmness in many units.
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