基于风险导向的高校内部控制问题研究

Research on Risk-oriented Internal Control Issues in Universities

遵照国家相关规范,结合高校内部控制现状,采用理论研究与案例研究相结合方式,从风险视角对高校内部控制问题展开研究。针对高校单位层面与业务层面可能出现的组织框架、运行机制、人力资源,以及预算工作、收支业务、采购业务、建设项目等七大风险点,分别提出了相应的风险防范措施。

In accordance with the relevant national norms,the paper studies the risk-oriented internal control issues in universities through the combination of theoretical research and case study.From the organizational level and operational level,we find out seven major risk points that may appear in the organizational framework,operating mechanism,human resources management,budget work,payment business,purchasing and construction project.On this basis,the paper puts forward the risk prevention strategies accordingly.