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.

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监事会作为公司专设监督机关，其职能的有效发挥能有效遏制“内部人控制”，防止公司董事及高级管理人员滥用职权，侵害公司利益及股东利益。

The supervisory board, as a special established department, can effectively prevent power abuse of the board of directors, and protect the legal rights of the shareholders and the companies.

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