高校内部控制制度的层级设计

Hierarchical Design of Internal Control System of Colleges and Universities

近年来,随着对高校资金投入的不断增加,各种相关的违规事件也层出不穷。为了促进高校加强和规范内部控制,提高内部管理水平和风险防范能力,推进廉政建设,维护社会公众利益,必须通过建立健全内部控制制度,来堵塞漏洞、消除隐患,防范高校的重大经济活动风险。因此,近年来很多学者对高校内控进行了相关研究,但是很少会有人关注或研究内部控制制度的表现形式,实际上它是影响内部控制制度有效实施的重要因素。

In recent years, with the increase of capital investment to colleges and universities, violations related also emerge in an endless stream. In order to strengthen and standardize the internal control of university, improve the internal management level and risk prevention capabilities, promote clean government, and safeguard the interests of the public, we must establish a sound internal control system, to plug the loopholes, eliminate hidden dangers, and guard against the risk of major economic activities. Therefore, in recent years, many scholars have studied the internal control of colleges and universities, but few people concerned or studied its manifestations which were the imnortant factor to influence the effective implementation of the internal control system in fact.