高等职业院校内部控制体系建设研究:现状、问题及建议

Research on the Construction of Internal Control Systems in Higher Vocational Colleges:Current Status,Problems and Suggestions

内部控制体系建设是提升单位运行效率的重要抓手,行政事业单位因其公共服务的性质与企业存在重要区别,其内部控制目标也存在较大差异。我国高等职业院校作为行政事业单位,开展内部控制的目的主要在于合理保证单位经济活动合法合规、资产安全和使用有效、财务信息真实完整,有效防范舞弊和预防腐败,提高公共服务的效率和效果。通过立足新时代高等职业院校高质量发展背景,以高等职业院校内部控制与财务风险管理调研报告为基础,多维度分析了218所公立高等职业院校内部控制管理现状及问题,结合职教类型特色进行内控建设经验梳理,为高等职业院校内部控制体系构建与优化提供借鉴思路。

The construction of internal control systems is crucial for enhancing operational efficiency in organizations.Administrative institutions differ significantly from enterprises due to their nature of public service,and consequently,their internal control objectives also vary substantially.In China,higher vocational colleges,as administrative institutions,primarily aim to ensure that their economic activities are legal and compliant,their assets are secure and used effectively,and their financial information is accurate and complete.This framework is designed to effectively prevent fraud,curb corruption,and improve the efficiency and effectiveness of public services.Based on a survey report on internal control and financial risk management in higher vocational colleges,and by analyzing the current status and issues of internal control management in 218 public higher vocational colleges from multiple dimensions,and considering the unique characteristics of vocational education,this paper organizes experiences in internal control construction.It provides reference ideas for the construction and optimization of internal control systems in higher vocational colleges.