浅议高校内部控制体系建设  

Discussion on Construction of Internal Control System in Colleges and Universities

作　　者：马子力 MA Zi-li(Audit Department,Lanzhou City University,Lanzhou Gansu 73007)

机构地区：[1]兰州城市学院审计处,甘肃兰州730070

出　　处：《甘肃高师学报》2018年第5期118-120,共3页Journal of Gansu Normal Colleges

基　　金：甘肃省审计厅重点科研课题资助项目"政府审计在防范和化解地方政府性债务风险的作用和途径研究"(17SJT-XZ08)

摘　　要：高校的内部控制建设已经到了深化阶段,通过对高校内控建设的现状与存在问题研究分析,提出高校内控建设的优化对策,即强化高校内控意识,优化内控环境;构建"三位一体"的高校内控建设体系;提高人员专业素质,加强职业培养;健全信息管理系统,优化信息的沟通与交流.The construction of internal control system in colleges has reached the stage of deepening. Through the study and analysis of the current situation and existing problems, the author puts forward the optimized countermeasures for internal control construction in colleges. Firstly, strengthen the internal control consciousness and optimize the internal control environment; secondly, construct the ＂Trinity＂ system of university inTernal control construction; the third one is to improve the professional quality of personnel and strengthen vocational training; Lastly, improve information management systems and optimize the communication of information.

关 键 词：高校内控建设 内控环境 三位一体 信息化 

分 类 号：G647.5[文化科学—高等教育学]