高校内部控制制度的建立与完善  

Establishment and improvement of university internal control system

作　　者：郑庄[1] 冯丹妹[1] 

机构地区：[1]北京大学医学部计划财务处,北京100191

出　　处：《中国医学装备》2011年第4期38-41,共4页China Medical Equipment

摘　　要：建立与完善高校内部控制制度,对提高高校的管理水平和风险防范能力、促进高校健康、可持续发展具有重大意义。内部控制制度是一种预防为主的制度,目的在于通过建立和健全相关的制度和程序来遏制舞弊、减少错误的发生,从而降低风险,保证组织目标的实现。文章从高校内部控制制度的建立原则、内控制度的主要内容、内控制度建立过程中要杜绝四种偏向等方面作了初步的探析。Internal control system strengthening is of great significance for improvement of university management and risk prevention,as well as for promoting healthy and sustainable development.Internal control system is a prevention-oriented system.Through establishing and improving relevant regulations and procedures to curb corruption and avoid errors,it aims at reducing the risks in achieving organizational goals.The article discussed and analyzed the principles of establishment of the university internal control system,the main contents of internal control,and the four sorts of deviation that should be avoided in establishing internal control system.

关 键 词：内部控制制度 建立原则 主要内容 

分 类 号：R197[医药卫生—卫生事业管理]