强化高校内部控制的原则和途径探讨  

作　　者：祝君[1] 

机构地区：[1]西南科技大学,四川绵阳621010

出　　处：《成都电子机械高等专科学校学报》2007年第2期78-80,70,共4页Journal of Chengdu Electromechanical College

基　　金：西南科技大学基金项目<建立和完善高校内部控制制度研究>成果之一

摘　　要：我国高校现阶段普遍性存在的巨额贷款、监督和管理乏力等问题,使高校的运转面临着前所未有的风险,强化内部控制已成为高校的一项紧迫任务。强化高等院校内部控制必须坚持合法性原则、内部牵制原则、成本效益原则、立体化原则、信息反馈原则、广泛约束性原则;必须抓住建立不相容职务分离制度、完善内部报告制度、强化内部审计、建立严格的预算控制制度、建立风险指标评价体系等关键环节。At present, large amount of loans with inefficient supervision and management has become general phenomena in our universities o Theses factors exist simultaneously and affect mutually, which make the universities＇ operation facing an unprecedent risk. So strengthening internal control has become an urgent task for the universities . In order to enhance the university＇s internal control, we should keep some principles, such as validity, mutual effect and stereo view and so on. we must build up an incompatible duty separation system, establish and consummate inner report system, strengthen internal audit and set up a risk index appraisal system.

关 键 词：高校 内部控制 途径 

分 类 号：G475[文化科学—教育学]