ERM整合框架思路的我国高校内部控制转型策略研究

ERM Integrated Framework of Internal Control in China's Universities in Transition Strategies

本文针对我国高校目前内部控制的现状以及存在的问题,借鉴ERM模式理论和内部控制整合框架思路对全面风险管理视角下的高校内部控制转型策略进行研究。旨在为建立一个完善、有内涵、实用于我国高校内部控制的精品建设体系抛砖引玉。

based on the present situation of university internal control problems and,using ERM model and internal control integrated framework,this paper studies university internal control transition strategy from a comprehensive risk management view in expectation to provide references for the establishment of a sound,connotative internal control construction system.