摘要
通过发放调查问卷对重庆39所公办高校内部控制的现状与问题进行调查,结果表明:多数高校对于内部控制的理解和执行还仅仅停留在传统管理制度的框架体系内,对于内部控制的本质和目标等问题缺乏准确的理解和把握;单位领导的重视和配套制度的出台是影响高校内部控制有效性的两大因素。
A questionnaire survey on 39 public universities in Chongqing shows that most of the universities＇ understanding and implementation of internal control are still based on the traditional management system,and haven＇t completely grasp the essence and objectives of internal control.Leader＇s emphasis and related regulations are the two big influencing factors to the effectiveness of university internal control.
出处
《重庆理工大学学报（社会科学）》
CAS
2016年第6期76-81,共6页
Journal of Chongqing University of Technology（Social Science）
关键词
高等学校
内部控制
调查问卷
实施现状
university
internal control
questionnaire survey
current situation of implementation
