论高校内部控制建设

On the Construction of Internal Control System in Universities

高校一定要强化内部控制的建设,建立不相容职务分离制度,授权批准控制制度,预算工作的控制,会计系统控制制度,财务风险控制制度,完善内部审计制度等。只有内部控制充分建立并且发挥自身的作用,高校才能更好地生存和发展。

Universities should strengthen the construction of their internal control systems. Only when such internal control systems are fully established and their roles are brought into full play can universities better survive the challenges and develop soundly. The internal control systems that universities should give highlight to include： the system of segregation of incompatible duties, the system of authorized approval and control, the system of budget control, the system of accounting control, the system of financial risk control, the system of internal audit, etc.