基于高职院校现代化治理的内部控制体系优化研究  

Research on Optimization of Internal Control System Based on Modern Governance of Higher Vocational Colleges

作　　者：陈乙江[1] CHEN Yijiang(Liming Vocational University,Quanzhou 362000,Fujian,China)

机构地区：[1]黎明职业大学财务处,福建泉州362000

出　　处：《黄河水利职业技术学院学报》2024年第2期72-75,共4页Journal of Yellow River Conservancy Technical Institute

基　　金：福建省教育会计学会2022年科研项目:基于高职院校现代化治理的内部控制建设研究(KJXH-B-2022-84)。

摘　　要：以G高校为例,对高校内部控制体系建设和运行存在的内部控制意识不强、内部治理结构僵化、内部治理风险评估机制落后、内控体系信息化建设薄弱、内部控制体系建设专业人才缺乏等问题进行分析。从优化内部治理结构、加强风险管理、推进内部控制信息化建设、健全内部控制监督机制等方面提出基于现代化治理的高校内部控制体系优化路径,以期有助于提升高校治理现代化水平。Taking G university as an example,it analyzes the status quo and problems of internal control system construction in colleges and universities and found that the main obstacles to the implementation of internal control system in colleges and universities are the rigidity of internal governance structure,the backward mechanism of internal governance risk assessment,weak information construction of internal control system and lack of professionals of internal control system construction.The optimization path of internal control system in colleges and universities based on modern governance can be focused on four aspects:optimizing internal governance structure and improving internal control environment;strengthening the risk management and improving the internal risk control system;promoting the information construction of internal control and improve the technical level of internal control;perfecting the internal control and supervision mechanism and improving modernization governance in colleges and universities.

关 键 词：高校现代化治理 内部治理结构 内部控制体系 信息化建设 优化路径 风险管理 监督机制 

分 类 号：G472.2[文化科学—教育学]