高校内部控制建设探析

Analysis of the Internal Control Construction in Colleges

当前频繁曝露出来的"象牙塔腐败"问题,对高校带来了极大的警醒,做好高校的内部控制建设至关重要。对于当前内部控制建设重视程度不够、执行不到位、评价不合理不到位等问题,急需从完善工作机制、制定具体方案、加强内控评价等方面去不断完善高校内部控制建设。

The "Ivory Tower Corruptions" frequently revealed recently have brought great alert to all colleges,so it is crucial to strengthen the construction of internal control.To constantly improve the internal control construction in colleges and universities,the promblems such as not inadequate attention,insufficient implementation,unreasonable and inadequate evaluation need to be solved urgently by improving the work mechanism,formulating specific scheme,strengthening the internal control evaluation,and etc..