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内部控制制度是现代管理理论的重要组成部分,是社会经济发展到一定阶段的产物,是现代管理的重要手段。内部控制制度是在实践中逐步产生、发展和完善起来的,它是一种强调以预防为主的制度,目的在于通过建立完善的制度和程序来防止错误和舞弊的发生,提高管理的效果及效率。在新形势下,不断完善高校内部控制制度,对于防范舞弊,减少经济损失,提高资金使用效益具有积极的意义。
Internal control system is an important part of modern management theory, a product of social economic development to a certain stage and an important measure of modern management. The internal control system is gradually developed, developed and perfected in practice. It is a system emphasizing prevention. Its purpose is to prevent mistakes and fraud by establishing sound systems and procedures, and to improve the effectiveness of management. effectiveness. Under the new situation, it is of positive significance to constantly improve the internal control system in colleges and universities to prevent fraud, reduce economic losses and improve the efficiency of capital utilization.