审计视角下高校内部控制建设存在的问题与建议

Problems and Suggestions of Internal Control Construction in Colleges and Universities under the Perspective of Audit

党的十八届四中全会明确提出,要强化内部流程控制,防止权力滥用。财政部印发了关于行政事业单位内部控制建设、评价和报告的文件,教育部发布了直属高校内部控制指南。在内部控制受到更多的关注和重视的背景下,高校纷纷加强内部控制建设。不少高校开展了内部控制审计工作,对内部控制的建立和执行情况进行检查和评价,发现问题,提出完善建议。针对内部控制建设存在的问题,高校应优化内部控制环境,抓好内部控制组织体系建设,建立经济活动风险定期评估机制,健全学校管理体制机制、规章制度,完善信息沟通机制,强化考核、检查和监督。

The Fourth Plenary Session of the 18th CPC Central Committee clearly stated that internal process control should be strengthened to prevent abuse of power.The Ministry of Finance has issued documents on the construction,evaluation and reporting of internal control in administrative institutions,and the Ministry of Education has issued guidelines on internal control in institutions of higher learning directly under the Ministry of Education.Under the background of more and more attention attracted to internal control,colleges and universities have strengthened the construction of internal control.Many colleges and universities have carried out internal control audits,inspected and evaluated the establishment and implementation of internal control,found problems,and put forward suggestions for improvement.To address the problems in internal control construction,colleges and universities should optimize the internal control environment,build an organizational system for internal control,establish a regular assessment mechanism for economic activity risk,improve the school management system,rules and regulations,and ameliorate the information communication mechanism,and strengthen assessment,inspection and supervision.