摘要
高等学校肩负着为国家培养高等人才的重任,在信息化的当代社会,公众对其关注度明显增强。随着高校规模不断发展壮大,经济活动也在逐年增加,建立一套健全的、行之有效的内部控制体系,成为高校正常运行的保障。文中基于高校现状,分析高校内部控制存在的问题,并从控制环境、风险评估、控制过程、渠道沟通、内外监督五大方面,提出构建高校内部控制体系的建议。
Higher education institutions shoulder the heavy responsibility of cultivating higher-level talents for the country. In the information-based contemporary society,the public has noticeably increased their attention. With the continuous development and expansion of universities,economic activities have also increased year by year. The establishment of a sound and effective internal control system has become a guarantee for the normal operation of colleges and universities. Based on the status quo of colleges and universities,this paper analyzes the problems existing in internal control of colleges and universities,and puts forward suggestions for constructing internal control systems in universities from the following five aspects： control environment,risk assessment,control activities,information and communication,internal and external monitoring.
作者
梁一村
LIANG Yi-cun(Henan Industry and Trade Vocational College,Zhengzhou 451191,China)
出处
《物流工程与管理》
2018年第5期190-191,189,共3页
Logistics Engineering and Management
关键词
高校
内部控制
colleges and universities
internal control
