加强内部会计控制是提高高校财务管理水平的重要保证。从介绍高校内部会计控制的涵义人手，指出目前高校内部会计控制存在的主要问题，探讨如何加强高校内部会计控制。%Strengthening the accounting control within higher academies is an important guarantee to improve the financial management level of higher academies. This paper introduces the accounting control within higher academies, points out the main problems concerned it at present, and finally discusses the solutions to these problems.
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