运用内部控制整体框架理论构建高校校园安全工作体系

近段时间以来，我国各地连续发生多起幼儿园、中小学校园血案。针对高校学生人数多、管理更加开放等特点，我们有必要更加防范以未然，构建校园安全工作体系。美国COSO有广泛的适应性。本文以COSO报告为理论基础，从内部控制的五个方面探究构建校园安全工作体系的途径。

Recently has played all over the country there were several kindergartens, primary and secondary school massacre. More than the number of students for college, managing a more open, etc, we need more prevention to get underway, building campus security system. COSO report of the United States have a wide range of adaptability. In this paper, the theoretical basis of COSO report, Internal Control from the five building campus security system inquiry approach.