浅谈高校内部控制制度强化

On Internal Control System in the Colleges and Universities

随着社会主义市场经济在高等学校教育领域的推进和高等学校自主权的扩大,高等学校资金来源出现了多元化,资金运用呈现了多方位,也为高校的内部控制带来了许多前所未有的新问题,对高校内部控制制度造成了极大的冲击,使高校内部控制制度在新的环境下显得落后于形势了。如何加强高校的内部控制,是办好社会主义大学的一个很重要的方面。高校内部控制制度长期以来都是一个薄弱环节,新经济形势下,重视和加强高校内部控制制度刻不容缓。阐述了高校内部控制制度的涵义和目的,分析了目前高校内部控制制度存在的几个主要缺陷,提出了当前加强高校内部控制制度的几点建议。

With the promotion of socialist market economy in the field of higher school education and the enlargement of autonomy of higher education,the capital source of higher schools becomes pluralism,and the fund application becomes diversified,which have brought a lot of unprecedented new problems for university's internal control,This trend leads to the great impact to university's in- ternal control system,and makes university's internal control system seem to lag behind the situa- tion under the new environment.How to strengthen university's internal control is an important is- sue in running a socialist university well.University's internal control systems are all weak links for a long time.In the new economic situation,it is very urgent to pay attention to and strengthen uni- versity's internal control systems.This paper explains the meaning and the purpose of university's internal control system,and analyze several main problems that University's internal control system exists at present,and give some suggestions of strengthening university's internal control system at present.