高职院校内部控制存在的问题及改进措施研究

Research on Problems and Countermeasures of Internal Control in Vocational Institutes

从加强高校内部控制的意义入手,分析了高校内控工作中存在的内部控制意识比较淡薄、缺乏有效的风险识别及评估应对机制、资产管理不善、没有分发挥内部审计的监督作用、工程项目管理存在缺陷等问题,提出了改进和完善内控工作的措施和对策。

This paper analyses the internal control problems in vocational institutes： weak awareness, lack of effective risk identification, evaluation and coping mechanisms, mismanagement of assets, real function of internal audition supervision, defects in construction project management and so on. And this paper puts forward measures and countermeasures to improve and perfect the internal control.