高校内部控制评价指标体系的构建与应用

A Research into the Application and Construction of the Model for Internal Control Evaluation of the Institutions of Higher Learning

内部控制评价对于强化高校内部控制是十分重要的,而进行内部控制评价要解决的关键问题之一则是建立科学的内部控制评价指标体系。要建立科学的高校内部控制评价指标体系,需要从高校内部控制的要素入手;再根据高校内部控制要素,构建高校内部控制评价指标体系,并在指标体系基础上建立模糊综合评价模型;运用模糊综合评价模型,可以对高校的内部控制状况进行全面的评价。

Internal control is very important to strengthen the internal control of institutions of higher learning. One of the key problems to conduct the internal control evaluation is to establish a scientific index. To establish a scientific index system involves the elements of interhal control. Then, we can establish index system of internal control according to the above elements and a vague comprehensive evaluation model on the basis of the system. By using this model, we can make an evaluation of internal control of institutions of higher learning.