高校内控体系建设与完善治理结构研究  

Research on Building Internal Control System and Strengthening Construction of University

作　　者：陈茸[1] 

机构地区：[1]重庆大学,重庆400044

出　　处：《价值工程》2012年第35期219-221,共3页Value Engineering

基　　金：重庆市内审协会2012年度科研课题

摘　　要：通过高校治理结构与高校内部控制体系高度相关性的比较分析,找到目前高校治理结构下的内部控制体系的主要问题,运用COSO企业内部控制体系原理,探索高校内部控制体系的建立完善的办法,即确保有效的高校治理结构,建立完善内部控制环境、强化风险管理,建立风险控制体系,降低财务风险、建立健全高校各项管理规章制度和工作运行机制流程、建立完善内控监督机制,形成监督合力。对制定大学章程,完善高校治理结构,构建高校内部控制体系进行了有益的探索。Through the university governance structure and internal control system in colleges correlate highly with comparative analysis, find the governance strneture of the internal control system of the main problems of enterprise internal control system, using COSO theory, explore the internal control system in colleges to establish a sound approach, which ensures that the effective university governance structure, establish and improve the internal control environment, strengthen the risk management, the establishment of risk control system, reduce the financial risk, establishing and perfecting the management system and working mechanism, establish and improve internal control process, form resultant force of supervision. On the development of university regulations, improve university governance structure, construction of internal control system in colleges to undertake beneficial exploration.

关 键 词：高等学校 治理结构 内部控制体系 

分 类 号：G64[文化科学—高等教育学]