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随着我国教育体制改革的不断深入以及《行政事业单位内部控制规范(试行)》的实施,给我国高校的内部控制建设工作也提出了更高的要求和挑战。目前我国高校内部控制的相关规范都是由政府的相关部门制定,可以帮助高校更好的解决在日常的校园管理过程中遇到的问题,但是由于制度在制定的过程中缺乏必要的科学性和系统性,且该规范不是很对高校这一特殊群体,造成了管理不够规范。本文通过对行政事业单位内部控制规范和COSO委员会相关的内部控制理论进行分析,对于完善我国高校的内部控制建设工作提出了几点建议和对策,希望能够对相关的建设人员具有一定的参考价值。
With the continuous deepening of education system reform in our country and the implementation of the “Standardization of Internal Control of Administrative Institutions (Trial Implementation)”, the construction of internal control in colleges and universities in our country has also put forward higher requirements and challenges. At present, the relevant norms of internal control in colleges and universities in our country are set by the government departments concerned, which can help colleges and universities to solve the problems encountered in the daily management of the campus. However, due to the lack of necessary scientific and Systematic, and the norms are not very special for colleges and universities, resulting in the management is not standardized. Based on the analysis of the internal control rules of the administrative institutions and the internal control theories related to the COSO Committee, this paper puts forward some suggestions and countermeasures for the improvement of the internal control construction in colleges and universities in our country, hoping to have certain reference value for the related construction personnel.