基于COSO框架下的高职院校内部控制现状及改进研究

Research on Current Situation and Improvement of Internal Control in Higher Vocational Colleges Based on COSO Framework

为了解高职院校的内部控制情况,该文结合COSO框架,从环境控制、风险评估、信息沟通、控制活动、监督活动这几个方面阐述了COSO框架下高职院校的内部控制现状,并对高职院校内部控制的改进策略进行了进一步研究。得出:当前高职院校内部控制存在环境边界不清晰、风险评估流于表面、控制活动覆盖面狭窄、信息沟通成本高、监督活动成效差等问题,需要高职院校完善预算管理机制,加强风险评估,扩展控制活动覆盖面,构建信息化沟通体系,提高监督活动实效。

In order to understand the internal control situation of higher vocational colleges,combining with the COSO framework,from environmental control,risk assessment,information communication,control activities,supervision activities,etc.,this paper expounds the present situation of internal control in higher vocational colleges under the framework of COSO.It also further studies the improvement strategies of internal control in higher vocational colleges.It is concluded that there are some problems in the internal control of higher vocational colleges,such as unclear environmental boundary,superficial risk assessment,narrow coverage of control activities,high cost of information communication,and poor effect of supervision activities,it is necessary for higher vocational colleges to perfect budget management mechanism,strengthen risk assessment,expand the coverage of control activities,construct information communication system,and improve the effectiveness of supervision activities.