我国高校内部控制调查分析及设计——以甘肃省为例  

Analysis and Design of Internal Control in Universities and Colleges of China——Taking Gansu Province as an Example

作　　者：杨鼎新[1] 

机构地区：[1]兰州文理学院,甘肃兰州730000

出　　处：《兰州文理学院学报（社会科学版）》2016年第3期61-65,共5页Journal of Lanzhou University of Arts and Science(Social Science Edition)

摘　　要：近年来,高校领域重案、大案频发,尤其是权利集中、资金流量大的基建、干部选聘、财务、招生等部门成了犯罪"高发区",笔者认为,高校内部控制的滞后及不完善是其重要原因之一。本文在对甘肃省高校内部控制全面调查的基础上,分析了甘肃省高校内部控制现状、存在问题,剖析其原因,对高校内部控制制度的设计及完善提出了基本思路。At present,serious crime cases,major crime cases happened frequently in colleges and universities,especially in the department of infrastructure construction,selection and promotion of cadres,finance and students enrollment,for these departments have the characteristics of concentration of power and large capital flow.The author thinks the backwardness and imperfections of internal control in colleges and universities is one of the important reasons.Under the basis of comprehensive survey of internal control in colleges and universities of Gansu Province,this paper analyzes the current situation,the existing problems and the reasons of the internal control in colleges and universities of Gansu Province,and puts forward the correspondent design in perfecting the system.

关 键 词：高校 内部控制 风险防范 

分 类 号：F234.3[经济管理—会计学]