我国公办大学内部控制问题研究

Research on the Internal Control of Public Universities in China

每一种内部控制框架都是一种理论模型,是解析内部控制的一种思维方式,实际应用时必须与单位实际有机结合。我国公办大学在遵循《行政事业单位内部控制规范(试行)》设计内部控制制度时,必须充分研究我国公办大学的事业单位属性和自有特征,有针对性地特异化设计。具体来说,在按照合规、报告、经营的顺序进行三维目标定位基础上,我国公办大学内部控制不应仅仅聚焦在具体经济业务层面,还应涵盖顶层决策层面,具体内部控制制度构建应与现有大学管理制度有机融合,把内部控制的相关要求有机融入大学现行管理制度中。对顶层决策层面控制不仅需要一些内部控制方法,还要适当借助一些外部治理手段,在具体内部控制制度设计时,不仅应重视大学内部环境要素,还应关注我国的高等教育政策、干部人事制度、财政管理制度、反腐倡廉制度等外部制度环境因素。

Each internal control framework is a theoretical model and a way of thinking to analyze internal controls,its actual application must be combined to the actual unit itself.If Public Universities of China hope to design their internal control systems based on the‘Standard of Internal Control for Administrative institutions(for Trial Implementation)’,it is necessary to fully study the characteristics of themselves and the property of institutions.Specifically,for public universities of China,internal control objectives should be located in the three-dimensional objectives of compliance,reporting and management orderly,the border of internal control should not only focus on economic business areas,but also on top level of decision making.The design of internal control system for public universities of China must be integrated with their management systems organically.Some methods of internal control and external governanceshould all be used in the area of top level internal control.To design the internal control system of Public Universities,we should not only attach importance to the university internal environment factor,should also pay close attention to external institutional factors,such as national higher education policy,cadre and personnel system,financial management system,the state-owned assets management system,anti-corruption system.