智慧校园下高校内部控制关键点优化机制研究

Optimization Mechanism of Key Points of Internal Control in Colleges and Universities in the Context of Smart Campus

我国高校资金使用面临的风险复杂多变,构建一个完善的内部控制体系是高校进行有效管理不可或缺的方式。在智慧校园背景下,要从内部环境、风险评估、控制活动、信息沟通和内部监督五个方面,通过信息化的技术,将内部控制的效力发挥到最大化,推动高等院校经济活动的发展。

The risks faced by the funds usage in Chinese colleges and universities are complex and changeable.Building a perfect internal control system is an indispensable way for the effective management of colleges and universities.In the context of smart campus,it is necessary to maximize the effectiveness of internal control from five aspects,including internal environment,risk assessment,control activities,information communication and internal supervision.It promotes the development of economic activities in colleges and universities through information technology.