高校内部控制有关问题探讨

On the Internal Control in Higher Education Institutions

高校作为社会经济运行的一部分,既承担着为社会培养各类专业人才的重任,又以经济型组织的身份参与市场活动,因此需要与内外部的各类经济组织进行能量与资源交换。这就需要高校为实现其应有的社会功能和职责制定一套完整可靠的内控体系。借鉴企业内部控制框架就是一个不错的选择,在充分了解企业内部控制框架的基础上,将内部控制的有关理论和方法用于对高校风险因素与产生机制的分析,进而梳理出高校内部控制五要素方面的核心问题。

As part of the social economic operation,higher education institutions not only shoulder the responsibilities of cultivating a variety of professional talents,but also participate in market activities as economic organizations.Therefore,they need to exchange the energy and the resource with various external and internal organizations.In order to fulfill their social functions and responsibilities,they need to build a complete and reliable internal control system.Borrowing the internal control framework of the enterprises into higher education institutions is a good option.Based on the thorough understanding of the internal control framework of the enterprises,the theories and methods of the internal control should be applied into the analysis on the risk factors and primitive mechanism of the higher education institutions.The five key elements of the internal control should also be sorted out.