为了响应新时代的号召,满足社会对高层次人才的需求,我国高等教育需要不断提升核心竞争力。面对国内及国际上越发激烈的学术竞争,当前我国高校正在逐步扩大自身的办学规模及水平。然而,近些年来我国高校内部控制失败案例频发。通过深入研究发现,我国高校大都存在内控环境不佳的问题,例如缺少内控校园文化、没有风险防控意识,治理机制欠佳等。要想规范高校日常管理活动、规避管理风险、提高高校内部控制的实用性,就必须重视对高校内部控制中的内控环境问题的研究。 In order to respond to the call of the new era and meet the social demand for high-level talent, our country’s higher education needs to constantly improve its core competitiveness. Faced with the increasingly fierce academic competition at home and abroad, at present our country’s colleges and universities are gradually expanding their own scale and level of running a school. However, the failure of internal control in colleges and universities in our country has been frequent in recent years. Through in-depth study found that most of our colleges and universities exist poor internal control environment, such as the lack of internal control campus culture, there is no awareness of risk prevention and control, poor governance mechanisms. If we want to standardize the daily management activities of universities and avoid the management risks and improve the practicality of internal control in colleges and universities, we must pay attention to the research on the internal control environment in the internal control of colleges and universities.