COSO报告视角下高校内部控制建设研究  

Research on University Internal Control Construction under the Perspective of COSO Report

作　　者：王茂盛 Wang Maosheng(Nanjing Institute of Tourism and Hospitality,Nanjing 211100)

机构地区：[1]南京旅游职业学院,江苏南京211100

出　　处：《中阿科技论坛（中英文）》2022年第1期90-93,共4页China-Arab States Science and Technology Forum

基　　金：江苏省高校哲学社会科学研究项目(2018SJA0775);江苏省高等学校重点教材项目(2018-2-148)。

摘　　要：近年来,随着社会各界对教育事业重视程度的不断提高,高校资金来源渠道呈现多元化趋势,资金管理难度大、绩效要求高成为高校财务管理急需解决的新难题。本文以COSO报告为研究分析工具,从控制环境、风险评估、控制活动、信息与沟通、监督等几个方面对高校内部控制体系建设情况进行了综合分析,提出了优化高校内部控制体系的对策建议。In recent years,with the continuous increase in the importance attached to education from all walks of life,the sources of funds for colleges and universities have shown a diversified trend.The difficult fund management and high performance requirements have become new problems that need to be addressed urgently.This paper uses the COSO report as a research tool to comprehensively analyze the construction of the internal control system of colleges and universities from the aspects of control environment,risk assessment,control activities,information and communication,and supervision,and proposes countermeasures and suggestions for optimizing the internal control system of colleges and universities.

关 键 词：COSO报告 内部控制 控制要素 高校 

分 类 号：F832.33[经济管理—金融学]