浅谈高校内部控制体系的构建——以《企业内部控制应用指引》为鉴  

The Construction of Internal Control System in Universities——Refer to Enterprise Internal Control Guidelines

作　　者：林贤元[1] 

机构地区：[1]福建广播电视大学漳州分校财经系,福建漳州363000

出　　处：《莆田学院学报》2011年第6期48-53,58,共7页Journal of putian University

摘　　要：分析高校内部控制体系构建借鉴《企业内部控制应用指引》的可行性。在分析借鉴可行性的基础上,阐述了高校内部控制现状,指出借鉴《企业内部控制应用指引》内容以及措施。An effective internal control system has already been the necessary condition for universities to realize quick development. The article of Enterprise Internal Control Guidelines discusses how to build internal control system in enterprise. These theories can be introduced to the situation of universities. In this article, the author will discuss the feasibility of transferring the theories in enterprise to universities. Based on it, the author will in further analyze the current situation of internal control system in universities and explore how to reconstruct a new internal control system in universities.

关 键 词：企业内部控制应用指引 内部控制 高校 

分 类 号：G647.1[文化科学—高等教育学]