风险管理视角下的高校内部控制目标

On the internal control objective of universities from the perspective of risk management

当前我国高校所面临的内外部环境越来越复杂,竞争压力增加,风险明显。高校办学的目标包括教学、科学研究和服务社会三大业务活动,在日常管理中把风险管理与内部控制紧密联系起来,有助于高校办学目标的达成,高校内部控制目标是在风险管理基础上的办学目标的具体体现。高校内部控制目标定位较好地结合风险管理的理论优势,体现高校运营内容的特点,同时提供实现办学目标的途径。

Currently universities are facing increasingly complex internal and external environment, increasing competitive pressure, all aspects of risk are also increasingly prominent. Higher education goals include teaching, scientific research .and service to the community three business activities, in daily management in colleges and universities to closely linked to the risk management and internal control, more help to achieve the higher education goal. Colleges and universities based on risk management, internal control goal is the concrete embodiment of educational goals.