新形势下高校内部控制优化探究

On the Improvement of Internal Control Strategy in Colleges and Universities

科学完整的内部控制体系的建立和有效运行,是高校健康可持续发展的有力支撑和可靠保障。当前我国部分高校内部控制不同程度地存在着内部控制体系、预算管理、内外监督管理、信息化系统建设与应用等方面的不足与缺陷。文章针对性地提出了构建完善的内部控制体系、加强全过程预算管理控制、强化信息化控制建设、加大内部审计监督力度等对策建议,以探索健全高校内部控制体系,完善我国大学治理体系,提高大学治理能力。

The establishment and effective operation of a scientific and complete internal control system is a strong support and reliable guarantee for the healthy and sustainable development of colleges and universities.At present,the internal control of some colleges and universities in our country has some deficiencies in internal control system,budget management,internal and external supervision and management,information system construction and application.In order to explore and improve the internal control system of colleges and universities,improve the governance system of colleges and universities,and improve the governance capacity of colleges and universities,this paper puts forward some countermeasures and suggestions,such as building a perfect internal control system,strengthening the budget management control of the whole process,strengthening the information control construction and strengthening the internal audit supervision.