摘要
从高校内部控制理念入手,在高校内部控制现状以及内部控制理念的基础上,对高校内部控制存在的问题进行了分析,并提出明确内部职责、建立内部控制制度、完善内部控制机制等改进方法,从而完善了高校内部控制的应对策略。
From the perspective of the university internal control theory ,it analyzed the problems existing in university internal control in this paper ,which is based on the analysis of the status quo of university internal control and the internal control theory .To improve the coping strategies ,it proposed several ways , such as the clear-cut division of internal responsibilities ,the establishment of an internal control system , the improvement of internal control mechanisms and so on .
出处
《蚌埠学院学报》
2014年第3期61-64,共4页
Journal of Bengbu University
基金
安徽省哲学社会科学规划项目(AHSK11-12D197)
关键词
内部控制
内部控制理念
风险控制
应对策略
internal control
the internal control theory
risk control
coping strategies
