高校内部控制制度的评估及反馈机制研究

Research on the Evaluation and Feedback Mechanism of Internal Control System in Colleges and Universities

近年来,我国高校的内部控制建设取得了很大进展,但是内部控制的评估和反馈机制没有完全建立,导致高校内部控制建设流于形式、高校治理水平没有实质性提高。通过借鉴上市公司信息披露的质量评级方法,提出建立更加具有针对性的高校内部控制评估的评级和披露制度,并在此基础上,构建了对高校内部控制具有催化功能的反馈机制,使得高校的内部控制呈现一种螺旋上升的PDCA循环模式,同时用激励与约束理论来为高校内部控制的实施增添动力。最后,分别从高校主管部门和高校的角度提出了完善高校内部控制制度的评估与反馈机制的建议。

In recent years,great progress has been made in the construction of internal control in colleges and universities in China,but the evaluation and feedback mechanism of internal control has not been fully established,resulting in the construction of internal control in colleges and universities becoming a mere formality and the level of governance in colleges and universities has not been substantially improved.By drawing on the quality rating method of information disclosure of listed companies,this paper proposes to establish a more targeted rating and disclosure system for the evaluation of internal control in colleges and universities,and on this basis,constructs a feedback mechanism with catalytic function for the internal control of colleges and universities,so that the internal control of colleges and universities presents a spiral PDCA cycle mode.At the same time,the paper uses the incentive and constraint theory to add impetus to the implementation of internal control in colleges and universities.Finally,suggestions are put forward to improve the evaluation and feedback mechanism of the internal control system in colleges and universities from the perspectives of the competent authorities,colleges and universities.