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高等学校长期以来肩负着推动社会科教文卫体事业发展的重任,同时掌握着大量与其职能相关的社会公共资源,在进行资源和资金的分配过程中,如果缺乏有效的内部控制,极易发生贪腐舞弊行为,造成社会公共资源的极大浪费,损害社会公共利益。随着信息时代的到来,高等学校应该运用信息技术加强内部控制,建立一个将各层面业务进行统一管控的综合体系。文章从高校内部控制信息化的基本模式、现有内控模式所存在问题和解决措施等三个方面进行浅析,以期为高校内部控制信息化建设提供借鉴。
Colleges and universities have long been shouldering the important task of promoting the development of science, education and health in the social sciences and education. They have also mastered a large number of social public resources related to their functions. In the process of distribution of resources and funds, they are highly vulnerable to lack of effective internal control Corruption and fraud, resulting in a great waste of public resources, social and public interests damage. With the advent of the information age, colleges and universities should use information technology to strengthen their internal control and establish a comprehensive system for the unified control of all levels of business. The article analyzes three aspects: the basic pattern of internal control informationization in colleges and universities, the existing problems in internal control pattern and the solution measures, in order to provide reference for the construction of internal control information in colleges and universities.