摘要
针对高校内部控制的现状及存在的问题,对如何建立高校内部控制体系的框架进行探究,主要是从四个层次,分别是确定的控制目标;制定监管和评价标准;实施措施和执行程序;制定控制制度。然后对如何能够确保建立起来的框架体系顺利运转,提出了保障措施。
Aimed at the present situation and existing problems of internal control in colleges, how to establish the frame of internal control system is discussed, which is mainly from the four levels, namely identifying control objectives, developing monitoring and evaluation standards, implementing measures arid procedures, developing control systems. And the safeguards of ensuring the developed system running smoothly are proposed.
出处
《价值工程》
2014年第24期171-172,共2页
Value Engineering
关键词
内部控制
高校
体系
建立
internal control
colleges
system
establish
