“高职院校内部控制”研究现状审视和发展趋势浅析

Analysis of Review and Development of "Internal Control of Higher Vocational Colleges" Research

推进高职院校治理能力现代化,需要解决高等职业院校内部控制体系的问题。基于研究文献对近几年“高职院校内部控制”的研究成果进行梳理和归纳,在分析研究的基础上提出高职院校内部控制研究的趋势前瞻。

To promote the modernization of governance ability of higher vocational colleges,it is necessary to solve the problem of internal control system in higher vocational colleges.Based on the scientific studies,the paper sorts out and summarizes the research results of "internal control of higher vocational colleges" in recent years,and puts forwards the trend and prospect of the research through the analysis.