高职院校实施内部控制的思考与实践——以北京工业职业技术学院为例

Thinking and Practice of Higher Vocational Colleges Internal Control——Taking Beijing Polytechnic College as an Example

为解决教育支出效率低下、混乱无序的问题,急需通过构建内部控制体系提高高校的管理水平,合理规避内外部风险,提高教学科研能力。根据财政部2012年底发布的《行政事业单位内部控制规范》(试行),以北京工业职业技术学院为例,分析该校的内控环境,构建该校的内控框架,以期实现科学规范管理,并对相关高校具有借鉴参考意义。

To solve the problem that education expenditure is inefficient and disorder, it is urgent to build internal control system to improve management level of colleges and universities, avoid internal and external risks, and improve teaching and research ability. According to the internal control standards （Trial） issued by the Ministry of Finance at the end of 2012, taking Beijing Polytechnic College as an example, this article analyzes its internal control environment and constructs internal control framework, to realize scientific and standardized management, which can provide reference for the relevant colleges and universities.