高校会计信息系统内控体系引入风险管理框架的可行性研究  

Feasibility Study on of Introducing Risk Management Framework into Inner Control System of University Accounting Information System

作　　者：韩志光[1] 范瑞春[2] 范银[3] 霍效兰 

机构地区：[1]河北北方学院国有资产管理处,河北张家口075000 [2]中国农业银行股份有限公司张家口分行信息技术管理部,河北张家口075000 [3]中国工商银行股份有限公司张家口桥东支行,河北张家口075000 [4]河北北方学院后勤集团,河北张家口075000

出　　处：《河北北方学院学报（社会科学版）》2013年第6期65-68,共4页Journal of Hebei North University：Social Science Edition

基　　金：河北省张家口市科技项目(12110056E)

摘　　要：互联网的问世给高校会计信息系统内部控制带来诸多新问题。在对《企业风险管理整合框架》(Enterprise Risk Management,文中简称风险管理整合框架)简要解读基础之上,尝试将其先进的风险管理理念引入高校会计信息系统内控中来,创建与互联网环境相适应的内部环境,形成循环式风险管理流程,畅通信息与沟通渠道,展开持续性的监控活动,来完善高校会计信息系统内部控制体系,提升其应对风险的能力,确保高校内控建设的有效性。The use of the Internet has brought many new problems for the internal control of university accounting information system.On the basis of brief interpretation of Enterprise Risk Management,this pa-per attempts to introduce the advanced risk management concepts into the inner control system of universi-ty accounting information system in order to build an internal environment suitable for Internet environ-ment,form circular risk management processes,keep information and communication channel smooth,and carry out continuous monitoring activities.All this can help perfect the internal control system of university accounting information system,improve its ability to cope with risks,and ensure the effectiveness of inter-nal control construction in universities.

关 键 词：高校 会计信息系统 内部控制体系 风险管理 

分 类 号：G647.5[文化科学—高等教育学] F232[文化科学—教育学]