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随着经济体制及教育体制改革的发展,内部控制建设作为事业单位行政管理的重要组成部分,对于进一步提升单位资源使用效益和风险管控水平具有关键作用。技师学院内部控制作为事业单位内部控制的一种形式,是一项系统而复杂的工程,在现行的社会发展背景下,执行事业单位会计制度的技师学院内部控制已取得一定的效果。但其内部控制系统还有待完善,各学院内部均存在不同程度的内部控制氛围不高、内部控制制度设计缺陷、内部会计监督和风险防范机制薄弱等问题。因此,从学院内部控制关键环节上加强并完善学院内部控制建设已势在必行。
With the development of the economic system and the reform of education system, the construction of internal control as an important part of administrative management in public institutions plays a key role in further improving the efficiency of unit resources and risk control. As a form of internal control of PSU, the internal control of technician college is a systematic and complex project. Under the current background of social development, the internal control of the technician college that implements the accounting system of the PSU has achieved some results. However, its internal control system still needs to be improved. There are various problems such as the weak internal control atmosphere, the design flaws of the internal control system, the internal accounting supervision and the risk prevention mechanism in different colleges. Therefore, it is imperative to strengthen and improve the internal control of the college from the key aspects of internal control of the college.