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高校内部控制作为有效实现有序管理的方法、制度和措施,是高校管理的重要组成部分,是整个高校管理框架和体制内的控制,在高校的日常经济活动中扮演着十分重要的作用。内部控制应以经济和资产管理为重点,延伸并渗透至每个环节,从而有效保障其有效性。随着高校的改革与规模的不断扩大,内部控制逐渐显现出不少问题。本文在概述内部控制的基础上对当前形势下内部控制的现状做出了分析,并提出了一些完善内部控制的措施与建议,以此为高校内部控制的建设提供参考。
The internal control of colleges and universities, as an effective method, system and measure to realize orderly management, is an important part of the management of colleges and universities. It is the control of the entire university management framework and system. It plays an important role in the daily economic activities of colleges and universities. Internal control should focus on economic and asset management and should extend and penetrate into every aspect so as to effectively ensure its effectiveness. With the continuous reform and expansion of universities, internal control gradually shows many problems. Based on an overview of internal control, this paper analyzes the status quo of internal control in the current situation and puts forward some measures and suggestions to improve internal control so as to provide reference for the construction of internal control in colleges and universities.