内部控制视角下公办高校廉政风险防范探析

On the Analysis of Risk Prevention against Corruption in Colleges and Universities from the Perspective of Internal Control

近年来,公办高校腐败案件偶有发生,其根本原因在于内部控制尚不完善。建立健全公办高校内部控制体系,对于推动公办高校廉政风险防范具有重要意义。本文介绍了内部控制的发展进程,剖析了内部控制与廉政风险防范的关系,在此基础上提出了加强公办高校廉政风险防范的相关建议。

In recent years,corruption cases in colleges and universities emerged in endlessly,making people jaw-dropping.Colleges and universities are highland of education,academic of net and treasure of talent,and then why corruption cases occurred frequently.The study found that the fundamental reason is that internal control is not perfect.Establishing and perfecting the internal control in colleges and universities,is of great significance for promoting prevention of integrity risk.On the basis of discussing the development and connotation of internal control,it dissects the relationship between internal control and prevention of integrity risk in colleges and universities,and then exploring and analyzing prevention of integrity risk in the view of the internal control.