高职院校编制内部控制报告存在的问题及对策

Problems and Countermeasures of Internal Control Report Preparation in Higher Vocational Colleges

现阶段,高职院校内部控制报告编制过程中存在着重视不够、效率不高、精度不高、质量不高、评价结果运用不充分等问题。为提高内部控制能力,高职院校应强化领导责任意识,营造良好的内部控制环境;树立全员参与的内部控制理念,有效提高报告编制效率;建设大数据中心,提高报告编制精度;加大审核力度,提高报告编制质量;深入开展内部控制报告分析,强化成果运用。

At present,in the process of internal control report preparation,higher vocational colleges have the problems as insufficient attention,low efficiency,low accuracy,low quality,inadequate use of evaluation results,etc.In order to improve the internal control ability,higher vocational colleges should strengthen the sense of leadership responsibility and create a good internal control environment;establish the internal control concept of all staff participation,effectively improve the efficiency of report preparation;build a big data center,improve the accuracy of report preparation;strengthen the auditing intensity,improve the quality of report preparation;carry out in-depth analysis of internal control report,strengthen the application of results.