高等学校内部控制体系建设探讨——以ZN大学为例

Discussion on the Construction of Internal Control System in Colleges and Universities—Taking ZN University as an Example

自2013年教育部下发《关于做好<行政事业单位内部控制规范(试行)>实施工作的通知》(教财函〔2013〕142号)以来,国内高校积极响应,纷纷启动了学校内部控制建设工作,并逐步搭建高校内部控制建设体系。财政部、教育部也陆续出台了多个指导意见,对高校内部控制工作的要求不断深入细化,为高校开展内部控制体系建设工作提供了细致且明确的政策指导。本文以ZN大学为例,介绍高校开展内部控制体系建设的情况,分析目前高校在内部控制体系建设过程中存在的问题并提出完善建议。

Since the Ministry of Education issued the implementation of the internal control standards of administrative institutions in 2013,many domestic colleges and universities responded positively.They started the internal control construction work,and gradually build the internal control construction system.Both the Ministry of Finance and the Ministry of Education have successively issued a series of guidance documents,which continuously detailed the requirements for the internal control work of colleges and universities,and provided more detailed and clear guidance for the construction of the internal control system of colleges and universities.This paper aims to discuss the construction of the internal control system in colleges and universities by taking ZN University as an example,analyze the possible problems in the construction of the internal control system,and put forward suggestions for improvement.