COSO报告对我国高校内部控制构建的启示  

Inspirations of COSO Report on Internal Control Construction in Chinese Colleges and Universities

作　　者：张兆亮[1] 赵鸿雁[1] 

机构地区：[1]蚌埠学院,安徽蚌埠233030

出　　处：《长春理工大学学报（社会科学版）》2011年第3期86-88,共3页Journal of Changchun University of Science and Technology（Social Sciences Edition）

基　　金：安徽省教育厅人文社科重点项目"基于管理视角的高校内部控制研究"(2010sk524zd)

摘　　要：我国内部会计控制理论和实践的发展远远落后于西方,国内对内部控制的研究和规定又主要是针对企业,这就使我国高校的内部控制远远落后于企业和国外高校。以此通过对COSO报告构成要素的分析,理论上对影响我国高校内部控制的要素进行了探讨,目的是建立健全高校内部控制体系,保证高校经济行为健康、有序地运行,提高办学效益,促进高校持续、稳定、协调、健康的发展。The development of internal accounting control theory and practice is far behind the West. The domestic research and provisions on internal controlis aiming at corporations, which makes the internal control of colleges and universities lags far behind foreign corporations and universities. This paper analyzes the inscapes of the COSO report, discussing the factors which affect the internal control of Chinese colleges and universities in theory. The purpose is to establish a sound colleges and universities internal control system, ensure the healthy and orderly operation of economic behavior, improve operating efficiency, and promote the sustained, stable, coordinated and healthy development.

关 键 词：COSO报告 内部控制 启示 

分 类 号：F239.45[经济管理—会计学]