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由于高校图书馆存在委托代理以及信息不对称问题,因此,高校图书馆如同企业一样应该实施并强化其内部控制。高校图书馆内部控制本质上是一个风险控制过程。由于高校图书馆管理层风险意识比较淡薄,因此,高校图书馆普遍存在较为严重的内部控制问题。高校图书馆需要确立内部控制理念,建立规范的高校图书馆内部控制制度,强化对图书编目业务外包等关键控制点的控制,以逐步建立与完善其内部控制。
Due to the existence of principal-agent and information asymmetry in university libraries, university libraries, like enterprises, should implement and strengthen their internal control. The internal control of university library is essentially a risk control process. As the risk awareness of university library management is relatively weak, there is a serious problem of internal control in university libraries. The university library needs to establish the internal control concept, establish a standardized internal control system of the university library, and strengthen the control over the key control points such as the outsourcing of the book cataloging business so as to gradually establish and perfect its internal control.