随着我国市场经济的发展和教育体制的改革,高职院校的经费来源日趋多元化,与此同时,高职院校贪污腐败事件不时发生。究其原因是作为免疫系统的内部控制体系没有发挥应有的作用。因此,优化高职院校内部控制的措施有其必要性。 With the development of our country’s market economy and the reform of the education system, the sources of funding for higher vocational colleges have become increasingly diversified. Meanwhile, the corruption of higher vocational colleges has occurred from time to time. The reason is that as the internal control system of the immune system did not play its due role. Therefore, it is necessary to optimize the measures of internal control in higher vocational colleges.