我国高校内部控制体系建设研究

Research on internal control system of Chinese university

随着我国高校改革的不断深入,高校需要提高自身的综合竞争实力,内部控制是其重要的管理工具和手段。对我国高校的内部控制现状进行分析:控制环境不健全;缺乏风险评估机制;内部会计控制不全面;信息沟通存在障碍;对内部控制的监督力度不够。并结合我国高校的特点,提出了加强完善高校内部控制体系的对策。

As the reform of Chinese university goes on, the universities should improve their own comprehensive competition strength with internal control as their important management tool and means. This paper analyses the current situation of internal control of Chinese university： the control environment is unhealthy; system of risk evaluation has not been developed; internal accounting control is lagging; information communication is not smooth; it lacks powerful force of supervision on internal control. So combining the characteristic of domestic universities, countermeasures of perfecting internal control system of universities are put forward. We hope our work in this paper will have positive driving effect on establishing internal control system of universities in China.