论文部分内容阅读
近年来,随着我国社会主义市场经济的发展,我国高等教育体制改革的不断深入,我国高校迎来了良好的发展机遇,但同时也面临着极为严峻的挑战。在我国高校发展的同时,部分高校校园建设中出现了资金管理方面的问题,并且高校校长、管理层经济违法犯罪案件时常见诸媒体。在高校普遍采取扩招、多元化筹资的大背景下,高校内部控制的不完善直接对高校的教育教学工作、教育科研工作、日常管理工作等造成了影响。建立完善的高校内部控制体系对于进一步完善我国高校治理结构、实现高校的战略发展规划有着重要的现实意义。本文将站在问责机制的基础上,对我国高校内部控制建设的情况进行分析。
In recent years, with the development of China’s socialist market economy and the continuous deepening of the reform of the system of higher education in our country, our colleges and universities have ushered in a good opportunity for development. However, they are also facing extremely severe challenges. At the same time of the development of colleges and universities in our country, some fund management problems appeared in the construction of some colleges and universities, and colleges and universities, management, economic crimes often common media. Under the general background of college enrollment expansion and diversified fund-raising, the imperfection of internal control in colleges and universities directly affects education and teaching work, education and scientific research work, and daily management in colleges and universities. Establishing and perfecting the internal control system in colleges and universities is of great practical significance for further improving the governance structure of colleges and universities and realizing the strategic development planning of colleges and universities. Based on the accountability mechanism, this article analyzes the construction of internal control in colleges and universities in our country.