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.

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。