高校内部控制环境的独有约束及其改善策略——基于COSO框架的视角

The Unique Constraints and Improvement Strategies of Universities' Internal Control Environment--Based on the Perspective of the COSO Framework

随着我国高校办学自主权的逐步落实和扩大,高校自身开展内部控制也日益迫切。以美国COSO委员会发布的内部控制整体框架为着眼点,分析了高校内部控制环境中影响内部控制质量和效益的独有要素,提出了高校师德建设、治理结构和内部机构的关键约束以及相应的改善策略。

Along with the gradual implementation and enlargement of universities＂ autonomy, being carried out the internal control by the universities themselves in China is increasingly urgent. Based on the perspective of the internal control framework released by the Committee of Sponsoring Organizations （COSO）, this paper analyzes the unique elements existing in the universities＂ control environment which may influence the internal control quality and efficiency. It putts forward the key constraints of the construction of teachers＂ morality, governance structure and internal organizations. And then, proposes the corresponding improvement strategies.