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十八届三中、四中全会的召开,标志着我国包括教育改革在内的第二轮全面改革的号角已吹响。各高职院校积极推动校企合作,引入社会资本,实施后勤保障社会化,有条件让渡运营权,改进办学模式,逐渐形成了办学主体多元化、资金来源丰富化、经费支出复杂化的高职教育局面,这对加强高职院校内部控制工作提出了更高要求。一、当前高职院校内部控制存在的问题及成因分析由于非盈利性质和以教学为主管理为辅的传统观念影响,我国高
The convening of the 3rd, 4th Plenary Sessions of the 18th CPC Central Committee marked the sound of the second round of comprehensive reforms in our country, including education reform. All vocational colleges actively promoted the cooperation between schools and enterprises, introduced social capital, socialized logistical support, conditional transfer of operation rights and improved the mode of running schools. Gradually formed diversified schools, diversified sources of funds and complicated expenditures Higher vocational education situation, which enhances the internal control of higher vocational colleges put forward higher requirements. First, the current problems in the internal control of higher vocational colleges and causes analysis Due to the non-profit nature and the teaching-based management supplemented by the traditional concept of influence, our high