内部控制制度是现代管理理论的重要组成部分,是强调以预防为主的制度,目的在于通过建立完善的制度和程序来防止错误和舞弊的发生,提高管理的效果及效率,它是在实践中逐步产生、发展和完善起来的,是社会经济发展到一定阶段的产物,是现代管理的重要手段。在新形势下,不断加强和完善高校内部控制制度,对于防范舞弊,减少经济损失,提高资金使用效益具有积极的意义。 The internal control system is an important part of modern management theory. It emphasizes the system based on prevention. The purpose is to prevent the occurrence of errors and fraud by improving the system and procedure, and to improve the effectiveness and efficiency of management. It is in practice The gradual generation, development and improvement are the products of the social and economic development to a certain stage and are an important means of modern management. Under the new situation, it is of great significance to constantly strengthen and improve the internal control system in colleges and universities to prevent fraud, reduce economic losses and improve the efficiency of capital utilization.