要素模式下高校内部控制评价初探  

University's Internal Control Evaluation in the Factor Pattern

作　　者：龚丽娜[1] 

机构地区：[1]湖北广播电视大学经济贸易系,湖北武汉430074

出　　处：《廊坊师范学院学报（社会科学版）》2012年第6期92-95,共4页Journal of Langfang Normal University(Social Sciences Edition)

摘　　要：高校内部控制评价是对高校内部控制系统设计的完整性、执行的有效性进行的调查、测试、分析和评估。要素评价模式为推动内控评价的持续实施提供了条件。要素评价模式是高校立足于内部控制要素特征的内部控制功能评价,在全面检查、重点监督、成本效率兼顾、客观反映原则指导下,可以为管理层提供控制缺陷及潜在问题的信息,使高校管理层有的放矢地作出相应决策,防范办学风险,提高核心竞争力。University＇s internal control evaluation aims at investigating,testing,analyzing and assessing the integrity and performance of the design of the University＇s internal control system.The factor evaluation mode provides conditions to promote the continued implementation of the internal control evaluation.It evaluates the internal control functions of universities on the basis of characteristics of the internal control factors.It is guided by overall inspection,focus supervision,coordination of cost and efficiency,and objective reflection.Thus,it provides the management with information of defect control and potential issues and helps the management to take corresponding measures to prevent school risks and promote core competitiveness.

关 键 词：高校内部控制评价 要素模式 主体与客体 

分 类 号：G475[文化科学—教育学]