构建高校内部控制体系,提高资金的使用效率和办学效益

How to Establish an Internal Control System in Colleges so as to Improve the Fund Efficiency and School-Running Benefit

构建完善的高校内部控制体系,加强高校内部控制,对保证会计信息的质量,提高教育资源使用效益与效率,缓解教育经费投入与需求的矛盾有着非常重要的现实意义。本文从高校内部控制的目标定位出发,提出高校内部控制体系构建的基本思路,并在实践层面提出几点思考。

It has very important and practical significance to set up a perfect internal control system in colleges. It is much helpful to ensure the quality of accounting information, improve the benefit and efficiency of education resources, and relieve the contradiction between the educational investment and need. Starting from the aim and orientation, this paper relates some ideas of the establishment of internal control system in colleges.