完善高校内部控制制度建设的思考  

Thoughts on Perfecting Internal Control System Construction in Colleges and Universities

作　　者：邓英飞[1] 

机构地区：[1]黄山学院财务处,安徽黄山245041

出　　处：《黄山学院学报》2009年第5期70-73,共4页Journal of Huangshan University

摘　　要：随着我国高等教育体制改革的深入,传统的高校内部控制面临着巨大的挑战。在探讨高校内部控制概念的基础上,进一步分析高校内部控制的要素,针对我国高校内部控制的现状,提出了加强高校内部控制建设的措施。Along with the deepening of system reform of higher education in our country, the traditional internal control in colleges and universities is facing huge challenges. Based on the discussion of the internal control concept in colleges and universities, this paper further analyzes the essential factors for the internal control in colleges and universities And in view of the present situation of the internal control in colleges and universities, the paper proposes measures for enhancing internal control construction.

关 键 词：高校 内部控制 制度建设 

分 类 号：F239.45[经济管理—会计学]