浅谈高校内部控制和内部审计

On Internal Control and Audit Inside The University

高等学校体制改革及资金来源渠道的日益多样化 ,给高校经费管理带来了许多新问题 ,如重复建设、重复投入、财力分散、经费使用效益低等。要提高高校的管理水平 ,必须建立健全的内部控制和内部审计制度。包括 :实行目标管理 ,建立多层次的经济责任制体制 ;建立和完善学校内部控制程序 ;强化和规范票据管理和国有资产管理 ;内部审计人员要转变思想观念 ,增强服务意识等。

With the system reform of universities and diversification of the capital source,the problem of outlay management become more conspicuous,such as duplication of similar projects,duplicate input,separate resources and low economic efficiency.To improve the management level,we must complete the internal control and audit system,which include implementing target management,establishing multi-level business responsibility system,establishing and perfecting the internal control system in the school,strengthening and standardizing the note control and state-owned capital control.Besides,internal auditor should change the concept and enhance sense of good service.