摘要
高校内部控制制度是以学校内部分工而产生的相互制约、以预防为主的控制制度。它通过建立完善的制度和流程来协调经济行为、控制经济活动。完善和健全高校内部控制体系,是确保高校健康发展的重要保证。通过对高等教育扩招、教育经费多元化、资产管理复杂化的背景分析,提出了健全和完善高校内部控制制度的对策与建议。
The internal control system is a kind of system which is mainly based on prevention, and it uses the internal division of labor to produce the mutual restraint. Through the establishment of a sound system and process, it could coordinate economic behavior and control economic activities. To improve and perfect the internal control system is an important guarantee for the healthy development of colleges and universities. By analyzing backgrounds of recruitment expansion, diversified education funds and complex asset management, this paper is to puts forward some suggestions and countermeasures for improving and perfecting the internal control system.
作者
黄路瓯
何飞
HUANG Lu-ou;HE Fei(Zhejiang Industry & Trade Vocational College,Wenzhou, 325003,China)
出处
《浙江工贸职业技术学院学报》
2016年第3期76-79,共4页
Journal of Zhejiang Industry & Trade Vocational College
关键词
资产管理
内部控制制度
对策和建议
asset management
internal control system
suggestions and countermeasures
