大数据视域下高校内部控制建设优化策略研究

Research on the Optimization Strategy of University Internal Control Construction Under the Perspective of Big Data

中国在经济发展过程中,所获得的成就是非常显著的。从宏观经济的发展情况来看,长期都处于稳定增长的状态,通过调整结构,推进改革继续。处于这样的大环境下,高校提高了合作意识,与企业建立了人才培养合作关系,实现了多元化发展。对内部控制结构予以优化,不断提高控制效率,由此加大了管理力度,使得各项资源得到有效配置。随着内部控制工作的有效展开,高校的各方面管理工作得以优化,虽然在资金以及资源方面都存在优势,但是风险也是存在的。因此要强化内部控制工作,实施风险管理,就要将相应的体系构建起来。文章着重于研究大数据视域下高校实施内部控制建设过程中所采用的优化策略。

The achievements China has achieved in the process of economic development are very significant.From the perspective of macroeconomic development,it has been in a state of stable growth for a long time.By adjusting the structure and promoting reform,the development will continue.In such environment,universities have increased their awareness of cooperation,established talent cultivation partnerships with enterprises,and achieved diversified development.Universities optimize the internal control structure and continuously improve control efficiency,thereby increasing management efforts and effectively allocating various resources.With the effective implementation of internal control work,various aspects of management in universities have been optimized.Although there are advantages in terms of funds and resources,there are also risks.Therefore,to strengthen internal control work and implement risk management,it is necessary to build corresponding systems.This article focuses on the optimization strategies adopted by colleges and universities in the process of implementing internal control construction from the perspective of big data.