高职院校内部控制制度建设研究——基于全面质量管理体系

Research on the Construction of Internal Control system in higher Vocational Colleges——Based on the Total quality Management system

ISO9000标准质量管理体系和内部控制制度框架在管理目标、具体内容上有着密不可分的关系,高职院校内部控制制度执行是否有效,对其教学、科研和后勤服务等业务质量会产生直接或间接的影响,同时,质量管理的优劣直接反映了高校内部控制制度执行的有效性。因此,结合COSO内部控制体系,分析目前高职院校在内部控制建设方面的现状,并将ISO9000标准质量管理体系融入高职院校内部控制体系中,提出高职院校内部控制制度的完善措施。

The ISO9000 standard quality management system and the internal control system framework are closely related to the management objectives and contents.Whether the implementation of the internal control system in higher vocational colleges is effective or not is effective for its teaching.The quality of scientific research and logistics services will have a direct or indirect impact,at the same time,the quality management directly reflects the effectiveness of the implementation of the internal control system in colleges and universities.Therefore,combined with the internal control system of COSO,this paper analyzes the present situation of the internal control construction in higher vocational colleges,and integrates the ISO9000 standard quality management system into the internal control system of higher vocational colleges,and puts forward some measures to improve the internal control system in higher vocational colleges.