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随着社会的发展,科技的进步,我国各行业发展速度均有很大提升。经济的快速发展伴随着一定的财务核算风险,我国各大高校目前正渐渐出现财务互动复杂的现象,且有不断发展的趋势,高校会计人员面临的核算风险也与日俱增。会计核算作为财务管理的重要组成部分之一,体现着高校目前真实的财务信息,对高校稳定和发展起着至关重要的作用,会计工作是一项繁琐却有要求专业性的工作,客观性、不确定性以及隐蔽性都是会计工作非常显著的特点。因此各大高校应高度重视会计审核工作,将核算风险降到最低。
With the development of society and the progress of science and technology, the development speed of various industries in our country has greatly improved. The rapid economic development is accompanied by a certain financial accounting risk. At present, universities in our country are gradually encountering the complicated phenomenon of financial interaction and the trend of continuous development. The accounting risk faced by accounting staff in colleges and universities is also increasing day by day. As an important part of financial management, accounting reflects the current real financial information in colleges and universities, which plays a crucial role in the stability and development of colleges and universities. Accounting work is a cumbersome task that requires professional work. Objectivity Uncertainty and concealment are all very significant characteristics of accounting work. Therefore, all colleges and universities should attach great importance to accounting review, to minimize the accounting risk.