COSO理论框架对省属高校内部控制制度的启示  

Inspiration of COSO Theoretical Framework to the Construction of Internal Control System in Provincial Colleges and Universities

作　　者：时杰[1] SHI Jie(Changzhou College of Information Technology, Changzhou 213164, China)

机构地区：[1]常州信息职业技术学院,江苏常州213164

出　　处：《常州信息职业技术学院学报》2019年第2期85-88,共4页Journal of Changzhou College of Information Technology

基　　金：2018年度江苏省高校哲学社会科学研究基金项目"高等院校经济活动内部控制优化研究"(2018SJA1807)

摘　　要：近年来,高校办学规模不断扩大,资金的来源日益多元化,资金流量大、管理难度大成为高校财务管理的主要特征,高校内部控制显得至关重要。自20世纪中国引入内部控制理念后,内部控制发挥了重要的财务控制作用。为推进COSO理论在高校的应用进程,对作为我国高校主体的省属高校内部控制情况进行了重点研究,指出存在的不足,提出解决方案,以此促进高校内控制度不断完善和优化。In recent years, the financial management of colleges and universities is characterized by the continuous expansion of their scale, the increasingly diversified sources of funds, the large capital flow and the great difficulty in management. The internal control of university is very important. Since the introduction of the concept of internal control in China in 20th century, internal control has played an important role in financial control and benefited domestic enterprises one after another. In order to promote the application process of COSO theory in colleges and universities, this paper focuses on the internal control situation of provincial colleges and universities as the main body of colleges and universities in China, points out its shortcomings and proposes solutions, so as to promote the continuous improvement and optimization of the internal system of colleges and universities.

关 键 词：COSO理论框架 省属高校 内部控制 

分 类 号：G647.5[文化科学—高等教育学]