河北省高校内部控制现状研究  

Research on University Internal Control in Hebei Province

作　　者：张世敏[1] 尹伟娜[2] 于珍珍[2] 

机构地区：[1]河北经贸大学审计处,河北石家庄050061 [2]河北经贸大学会计学院,河北石家庄050061

出　　处：《河北经贸大学学报（综合版）》2015年第2期87-90,117,共5页Journal of Hebei University of Economics and Business(Comprehensive Edition)

基　　金：河北省审计厅2014年重点科研课题"高校内部控制制度优化研究"(201410);河北省社科联2014年课题"高校廉政建设制度化研究--基于内部审计制度的视角"(2014020202)

摘　　要：近年来由于高校内部控制的不完善,导致"腐败门"事件频频发生,这已引起社会广泛关注。为了解河北省高等院校内部控制的现状,课题组依据2014年1月1日开始执行的《行政事业单位内部控制规范》的内容,从风险评估现状、单位层面内部控制、业务层面内部控制三个方面设计了问卷,并对问卷结果加以汇总,发现目前高等院校的内部控制程序执行不够彻底,属于基本落实。只有完善相应的内控机制并增强执行力度,才能保证高校活动的健康开展。In recent years, the ＂corruption＂ incidents caused by the faultiness in the college＇s internal control occurred frequently, which has aroused widespread concern. In order to understand the status of university internal controls in Hebei, task force based on the content of ＂Chief institutions internal control standards ＂of January 1,2014 to start the implementation, designed task force around risk assessment, unit level and operational level of internal control, and summarized the results of the questionnaire, and found that at present, the colleges and universities internal control program execution is not thorough, belong to the basic implementation. Only improve the corresponding internal control mechanism and strengthening enforcement, to ensure the healthy development of activities.

关 键 词：河北省高等院校 内部控制 内控系统 高校腐败 高校审计 高校风险评估 资金流 

分 类 号：F239.66[经济管理—会计学]