构建以风险防范为导向的一体化内部控制体系

Building the Integrated Internal Control System Oriented by Risk Prevention

随着高职院校的快速发展,高职院校内部控制、风险管理、领导履责等面临严峻挑战,正确认识并有效防范学校管理控制风险,加强内部控制对廉政风险、经营风险防控,完善治理体系、提升治理能力,确保学校高质量内涵式发展显得非常重要。从单位层面和业务层面分析内部控制建设存在的问题,结合高职院校实际,从单位层面和业务层面梳理内部控制体系建设思路,构建以风险防范为导向的高职院校一体化内部控制体系,探索一条适合高职院校内部控制体系建设模式。

With the rapid development of higher vocational colleges,internal control,risk management,and leadership responsibilities in higher vocational colleges are facing severe challenges.It is important to understand and prevent risks in school management,enhance internal control to prevent integrity risk and management risk,perfect governance system and bring out the full potential of colleges.The paper analyzes problems in internal control construction from the unit level and business level,summarizes the ideas of internal control system construction,constructs the integrated internal control system oriented by risk prevention and explores the construction pattern suitable for higher vocational colleges.