基于COSO内控框架构建高校防疫体系

Construction of University Anti-epidemic System Based on COSO Internal Control Framework

2020年伊始,新冠肺炎疫情席卷了中华大地乃至世界大多数国家,严重影响了人们的生命安全和身体健康。高校作为特殊的社会组织,既要完成教学、科研等常规工作又要面对严峻的疫情防控形势,需结合高校管理的特点,严密部署、精准施策。内部控制其本质是一种自律管理机制,也是一种风险管理机制。借鉴COSO内控框架所包含的管控思想从控制环境、风险评估、信息沟通、控制活动、内部监督五大要素着手对高校防疫体系的构建提出了对策和建议。

At the beginning of 2020,the COVID-19 pandemic has swept across the land of China and even most countries around the world. The high infectivity as well as high mortality of the virus have seriously influenced people’s life and health. As a special social organization,colleges and universities must not only complete their routine tasks,such as teaching and scientific research,but also face the severe epidemic containment situation. They need to combine the characteristics of college management with strict deployment and precise policies. The essence of internal control is a self-regulatory mechanism,which is also a risk management mechanism. Drawing on the control and management ideas contained in the COSO internal control framework,this paper starts with the five major elements of control environment,risk assessment,information communication,control activities and internal supervision to carry out the construction of the university anti-epidemic system,which can help to identify management omissions,help to prevent university management oversight,and help to improve the pertinence and effectiveness,thereby further reducing the risks brought by the epidemic situation.