高校内部控制评价体系的构建

On the Construction of Internal Control Evaluation Systemin Colleges and Universities

当前各高校还尚未建立定量的内部控制评价指标体系,高校内部控制的很多指标难以量化,本文针对这些问题,依据我国内部控制应用指引和评价指引,利用模糊综合评价法对高校内部控制主要影响因素进行分类,构建带有权重指标的内部控制评价体系,为完善高校内部控制评价体系提供客观的评价方法。

Quantitative internal control evaluation index system in colleges and universities has not been established which leads to the diffieuhy in controlling the quantification of many indicators of internal control in colleges and universities. Based on application guidelines and evaluation guidelines in our internal control as well as fuzzy comprehensive evaluation method which helps to classify the main influencing factors of the internal control system in colleges and universities, the essay tries to establish the internal control evaluation system with weight index in order to provide an objective evaluation method which can improve the universities internal control evaluation system.