学校有其独特的特点,它是特殊的社会组织,其主要的社会价值在于培养人才,为了达到这样的目标它需要足够的经济实力和财务能力。因此,学校也需要通过内部控制,保证其资产的安全和财务信息的准确,但是目前学校的内部控制有一定的问题,需要引起学校管理层的重视。本文以学校的内部控制为主要的切入点,探讨加强学校内部控制的措施。 The school has its unique characteristics. It is a special social organization whose main social value lies in cultivating qualified personnel. In order to achieve such a goal, the school needs sufficient economic strength and financial ability. Therefore, schools also need to pass internal control to ensure the safety of their assets and the accuracy of financial information. But at present, the internal control of schools has certain problems and needs to be paid more attention by the school’s management. In this paper, the school’s internal control as the main entry point, to explore measures to strengthen the internal control of the school.