高校基本建设项目内部控制问题及其改进措施

Analysis of Internal Control Problems and Improvement Measures for Basic Construction Projects in Universities

随着近年来高等教育事业的蓬勃发展,高校承担的功能日趋复杂化、多元化。为了满足高校不断发展的需求,高校基本建设项目在不断增多。但是,高校基本建设项目一直是高校所有经济业务中存在风险最为严重的部分之一,特别是近几年来,各种方式、渠道对高校基建领域各种问题的曝光,引起了越来越多的专家学者对高校基本建设内部控制问题的探索与思考。因此,通过对高校基本建设项目内部控制问题的分析,尝试对高校基本建设项目内部控制提出相应的改进措施。

With the vigorous development of higher education in recent years,the functions undertaken by universities have become increasingly complex and diversified.In order to meet the continuous development needs of universities,the number of basic construction projects in universities is constantly increasing.However,university infrastructure projects have always been one of the most risky parts of all economic operations in universities.Especially in recent years,various ways and channels have exposed various problems in the field of university infrastructure,which has attracted more and more experts and scholars to explore and reflect on the internal control issues of university infrastructure.Therefore,by analyzing the internal control issues of university capital construction projects,we attempt to propose corresponding improvement measures for the internal control of university capital construction projects.