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内部控制属单位内部管理范畴,它是单位内部管理精细化的体现。内部控制的宗旨和目的是管控经济风险,提高资金、资产的使用效率、效益和效果。我国高校内部控制制度缺失,实施效果不佳,直接原因是高校领导与管理层对内部控制重要性认识不足,深层原因与高校责任方监管不力和缺乏内部控制绩效考核有关。我国高校内部控制缺失导致的诸多问题要求加强内部控制制度建设。内部控制制度建设的加强与改革需对症下药,不能简单地寄希望于那些表层的技术性措施,而应从根源上考虑解决。
Internal control is an internal management unit, which is the embodiment of the internal management unit. The purpose and purpose of internal control is to control economic risks and increase the efficiency, effectiveness and effectiveness of capital and assets utilization. The lack of internal control system in colleges and universities in our country and the poor implementation result are the direct reason that university leaders and management are not well aware of the importance of internal control. The deep reason is related to the ineffective supervising of responsible parties in universities and the lack of internal control performance appraisal. Many problems caused by the lack of internal control in colleges and universities require strengthening the construction of internal control system. The strengthening and reforming of the internal control system should be based on the right remedy and can not simply be placed on those superficial technical measures, but should be considered from the root causes.