高校内部控制三重免疫框架

College Internal Control Framework Based on Immune Theory

运用生物免疫系统的相关理论,整合企业内部控制五要素的具体内容,构建基于免疫理论的高校内部控制三重框架,以期对我国高校内部控制的规范化建设提供新的技术路线,并从理论上拓展生物免疫理论的应用范围,开阔内部控制要素的视野。

Using the theory of biological immune system, the paper integrates elements of internal control and con- structed the internal control framework, in order to provide a new construction and the technical route for the stand- ardization and self - assessment for the college internal control. It also tries to develop the application of biological immune theory and opened up new vision of internal control elements.