高校仪器设备内部控制建设调研与思考

Investigation and Consideration on the Internal Control Construction of Instruments and Equipment in Universities

仪器设备是高校人才培养、科学研究和服务社会的物质条件,是高等教育稳步发展的重要保障。随着其规模、数量、价值的持续增长,高校仪器设备管理出现业务多样、风险复杂等特点,管理机制不健全、业务活动不规范、评价监督不足等问题时有发生。基于COSO内控框架理论,调研高校仪器设备内部控制建设情况,分析存在的主要问题,探讨通过建立高校仪器设备内部控制体系、编制操作手册、开展信息化建设、构建监督评价体系等方法和举措,进一步提升高校仪器设备管理水平,加强廉政风险防控建设。

Instruments and equipment are material conditions for talents cultivation,scientific research and society service of universities,and are important conditions for the steady development of higher education.With the continuous growth of theirs scale,quantity and value,the management of equipment in universities has the characteristics of diversified business and complex risks,the loss of management mechanism and the ineffective internal audit supervision.Based on the theory of COSO internal control framework,this paper investigates the internal control construction of instruments and equipment in colleges and universities and analyzes the main problems.The paper discusses the methods and measures to further improve the management level of instruments and equipment in universities through the establishment of internal control system,the preparation of internal control operation manuals,the use of information technology,and the construction of supervision and evaluation systems.