高校内部控制风险传导研究

The Research of Internal Control Risk Conducting in Colleges

在高等教育体制改革的过程中,高校内部控制面临招生、债务、就业等多种风险,这些风险在高校内部与外部动态地传导。文章梳理了内部控制与风险管理的关系,解析了风险传导的工作原理,分析了高校内部控制风险传导的情况,提出了应对风险传导的策略。

During the reform of higher education, the internal control in colleges faces with multiple risks such as enrollment, debt, employment and many more. The risk conducts inside and outside of colleges dynamically. The article intends to generalize relations between internal control and risk management, analyze the working princi- ple of risk conducting and the situation of risk conducting in colleges, and propose the strategies to deal with risk conducting.