高校内部控制制度建设探究

The Construction of Internal Control System in Universities

伴随我国高校的快速发展,高校内部控制制度暴露出认识不到位、体系不完善、监督机制缺乏、内部控制制度建设不均衡等问题。要想完善高校内部控制制度,必须要建立内部监控制度的评价机制,要完善内部控制管理机构,要大力加强内部控制信息公开制度,积极构建内部控制流程管理,从而强化高校内部控制风险意识,推进现代大学制度建设,助推高校健康发展。

Along with the rapid development of colleges and universities in our country,the internal control system in colleges and universities exposes the problems that the cognition is not in place,the system is imperfect,upervision mechanism are lacking,and the internal control system construction are imbalanced. To perfect the internal control sys-tem in colleges and universities,we should establish internal control system evaluation mechanism,perfect the internal control management institutions,strengthen the internal control information disclosure system,and actively build the in-ternal control process management to strengthen the internal control risk consciousness,to promote the construction of modern university system,and to boost the healthy development of colleges and universities.