一、高职院的内部控制现状(一)对内部控制环境建设重视不够,导致内部控制建设事倍功半。(1)领导层内部控制意识薄弱,导致内部控制制度威慑力下降。一些高职院特别是领导层对建立内部控制的重要性认识不足,把内部控制理解成各种制度的制定、汇总,还停留在比较原始的阶段;或者虽 I. Status of Internal Control in Higher Vocational Colleges (I) Insufficient attention to the construction of internal control environment results in less effective internal control construction. (1) The weak awareness of internal control led to the deteriorating deterrence of the internal control system. Some higher vocational colleges, especially the leadership, lacked an understanding of the importance of establishing internal control and understood internal control as the formulation and compilation of various systems. They still stayed at the relatively primitive stage; or