高校内部控制体系建设的问题及对策

Problems and Countermeasures of internal control construction in colleges and universities

当前教育制度改革和会计制度改革不断深入,完善高校内部控制体系建设是高校可持续发展的重要保障。文章分析了目前高校在内部控制体系建设方面已取得的成效,找出仍存在的不足,并提出进一步优化高校内部控制体系建设的合理建议。

At present,the reform of education system and the reform of accounting system are deepening constantly,and improving the construction of internal control system is an important guarantee for the sustainable development of colleges and universities.This paper analyzes the achievements and existing problems in the construction of the internal control system in colleges and universities at present,and puts forward some countermeasures and suggestions for further optimizing the construction of the internal control system in colleges and universities.