数智化下高校内部控制体系实施路径探析  

An analysis of the implementation path of the internal control system in colleges and universities under the digital intelligence

作　　者：潘亚俐 刘洋 艾燕 廖雨萱 潘劼[1] 王星月[3,4] 冯磊 PAN Yali;LIU Yang;AI Yan;LIAO Yuxuan;PAN Jie;WANG Xingyue;FENG Lei(Chongqing Medical University,Chongqing 400016,P.R.China;Chongqing Bozhong Huirui Information Technology Co.,Ltd,Chongqing 401121,P.R.China;West China School of Medicine,West China Hospital,Sichuan University,Chengdu 610041,P.R.China;Public Health Comprehensive Clinical Center of Sichuan Province(Under Construction),Chengdu 610000,P.R.China)

机构地区：[1]重庆医科大学,重庆400016 [2]重庆博众慧瑞信息技术有限公司,重庆401121 [3]四川大学华西临床医学院/华西医院,成都610041 [4]四川省公共卫生综合临床中心(筹),成都610000

出　　处：《中国循证医学杂志》2023年第7期856-861,共6页Chinese Journal of Evidence-based Medicine

基　　金：全国医学教育发展中心项目(编号:MEDU2019R001);重庆市教育委员会人文社会科学研究项目(编号:szkzy2020004)。

摘　　要：目的通过分析高校内部控制建设存在的问题,探索适合高校的内控实施路径。方法采用文献检索法、专家访谈法、流程图法和穿行测试法等方法,以C大学为案例研究剖析内部控制体系建设实施路径。结果探索出高校内部控制体系“外标规则钉铆点、内标岗位进流程;数据规范标准化,流程进展可视化;运行快慢有跟踪,数据回溯找偏差;业务数据全畅通,绩效考核促管理”的实施路径,优化流程完善制度,对重点项目实时提取运行数据进行跟踪,缩短业务运行一半以上时间。结论案例大学开展内部控制体系的实证研究,以落地有效为原则,充分利用“数智化”技术跨系统提取业务系统全流程数据,实现“数智化”平台的高效协同、预警促评、科学决策。Objective To analyze the problems in the construction of internal control in colleges and universities,and to explore the implementation path suitable for colleges and universities.Methods The relevant documents on the internal control construction of universities at home and abroad were retrieved,and the case study of the implementation path of the internal control system construction of C university was analyzed by using the methods of expert interviews,flow charts and walk-through tests.Results The internal control system of colleges and universities takes digital intelligence as the technical support to explore the implementation path of"external standard rule riveting point,internal standard post entry process;data standardization,process progress visualization;speed of operation tracking,data backtracking to find deviation;business data is all smooth,performance evaluation to promote management",optimize the process and improve the system,real-time extraction of operation data for key projects to track,and shorten the business operation time by more than half.Conclusion The case university carries out empirical research on the internal control system,based on the principle of effective implementation,makes full use of the digital intelligence technology to extract the whole process data of the business system across the system,and realizes the efficient collaboration,early warning and evaluation,and scientific decision-making of the"digital intelligence"platform.

关 键 词：内部控制 高校 数智化 实施路径 高等教育 

分 类 号：G647[文化科学—高等教育学]