摘要
自从2000年教育部和财政部联合发布的《关于高等学校建立经济责任制加强财务管理的几点意见》开始,构筑和完善内部控制制度已经成为高校财经工作的核心问题,本文运用COSO报告ERM对目前我国高校内部控制存在的问题进行分析,认为内部审计应该在高校内部控制中发挥起应有的作用。
Since the joint issue of Aleut A Few Suggestions for Higher Schools to Set up Economic Responsibility System and Strengthen Financial Management by the State Ministry of Education and the State Ministry of Finance in 2000, constructing and perfectlng the inner control system has become a kernel problem for the financial work in universities and colleges. By using COSO report of ERM,this paper is to analyze the current problems occurring in the inner control in universities and colleges of China,and suggests that the inner auditing should work its due function in the inner control of universities and colleges.
出处
《柳州师专学报》
2008年第2期71-74,共4页
Journal of Liuzhou Teachers College
关键词
ERM
高校
内部控制
内部审计
ERM
universities and colleges
inner control
inner auditing
