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本文从高校现状说明由于高校内部控制制度不全面、执行不严格等情况,制约了高校健康、可持续发展。建立健全一套科学完善的内部控制制度对高校科学发展迫在眉睫。因此,高校应通过建立有效的内部控制制度体系,达到规范高校经济行为、提高资金使用效益、促进高校科学健康发展,提升核心竞争力的目的。
This article shows that the status quo of colleges and universities because of the incomplete internal control system in colleges and universities, the implementation is not strict and so on, restricting the healthy and sustainable development of colleges and universities. Establish and perfect a set of scientific and perfect internal control system is urgent to scientific development in colleges and universities. Therefore, colleges and universities should establish an effective system of internal control system to achieve the goal of standardizing the economic behavior of higher education institutions, improving the efficiency of capital utilization, promoting the healthy development of science in colleges and universities and enhancing their core competitiveness.