高职院校内部控制存在的主要问题与对策

Main Problems and Countermeasures of Internal Control in Higher Vocational Colleges

建立内部控制机制是高职院校提高综合管理水平、防止腐败的重要措施。目前高职院校内部控制管理还存在综合管理水平不高、滥用公共权力突出、公共资金使用浪费严重等问题。为此,高职院校要实施内部制衡,实行全面内部控制,领导重视,全员参与,运用信息化手段,建立严格的预算内部控制制度。

The establishment of the internal control system is an important measure to improve the comprehensive management level and to prevent corruption in higher vocational colleges. At present,there are some problems existing in the internal control management of higher vocational colleges such as the low level of management,the serious abuse of public power,heavy loss in the use of public funds. Therefore,we should implement the internal checks and balances,carry out the comprehensive internal control,require the attention of leaders and total participation,utilize information technology and establish the strict internal control system of budget.