高校内部控制框架体系的构建

The Construction of Inner Control System in University

建立高校内部框架体系的关键是确定控制目标和控制要素。内部控制的目标包括:办学的效率和效果,资产的安全和完整,会计和管理信息的真实、完整和可靠,遵循国家法律法规。内部控制的要素可以分成两个层次,第一个层次包括控制环境、控制活动和监督与评价;第二个层次是第一个层次的细分。

The key to establishing inner frame system in university is to control objectives and elements. Inner control aims include： the efficiency and effect of running shhool, the safety and integrity of capital, the truth, integrity and reliability of accounting and management information and laws and regulations to be followed. The factors of inner control can be divided into two levels：the first level is including inner environment, controlling activity, supervision and evaluation;the second level is the further division of the first level.