高校创新型内部控制体系研究

Research on Innovative Internal Control System at Colleges and Universities

创新型内部控制体系建设是推进高校制度改革的重要环节,它的实施将会有效降低高校管理风险,提高高校管理水平和教学质量。论文首先对高校内部控制现状进行了分析,指出了内控体系建设的不足和薄弱环节;其次详细阐述了创新型内部控制体系的内涵及构建思路;最后文章进一步就如何加强创新型内部控制体系在高校的贯彻实施提供了政策建议。

The construction of innovative internal control system is an important part to push forward the reform of colleges and universities, its implementation will effectively reduce the management risk, improve the management level and teaching quality. Firstly this paper analyzes the present situation of internal control at colleges and universities, points out the shortages of internal control system construction and weak links. Secondly this paper expounds the connotation of the innovation internal control system in detail and how to construct it. At last this paper provides policy suggestions on how to further strengthen implementation of the innovative internal control system at colleges and universities.