民办高校内部控制的内涵、特点及基本思路

Attributes,Characteristics and Basic Ideas of Internal Control in Non-governmental Institutions of Higher Learning

改革开放40年来,民办高等教育发展迅速,已成为高等教育的生力军。与此同时,对内部控制缺乏系统关注、治理结构不够规范以及财务风险不断加剧等问题日益突出,加大了民办高等教育健康发展的不确定性。相比公办高校,民办高校风险管理的压力更大,内部控制的实施更灵活;相比企业,民办高校内部控制的目标更复杂,内部控制不佳造成的社会影响更大,且两者内部控制的业务环节相差较大。因此,在借鉴公办高校和企业内部控制做法的基础上,民办高校的内部控制需兼顾自身特性,多方发力:在政策层面,政府需尽快出台民办高校内部控制指引条例;在管理层面,教育主管部门需加强对民办高校内部控制的评价与监督;在自身层面,民办高校需重视内部控制,为学校长远发展奠定基础。

In the 40 years since the reform and opening-up,non-governmental higher education has become an important part of higher education in China,developing rapidly with great achievements.However,problems such as lack of systematic attention to internal control,inadequate governance structure and increased financial risks have become increasingly prominent,and have increased the uncertainty of the development of non-governmental institutions of higher learning.Compared with public universities,non-governmental institutions of higher learning have greater pressure on risk management and more flexible implementation of internal control.Compared with enterprises,their internal control objectives are more complex,the social impact caused by poor internal control is greater,and the business links of internal control are different.Drawing lessons from public universities and enterprises,the internal control of non-governmental institutions of higher learning should take into account their own characteristics and make efforts in many ways.At the policy level,the internal control guidelines of non-governmental institutions of higher learning should be issued as soon as possible.Education department should strengthen the evaluation and supervision of the internal control of non-governmental institutions of higher learning,whereas non-governmental institutions of higher learning should attach importance to internal control so as to lay foundations for their long-term development.