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高校的内部控制目的在于实现高等教育事业的发展目标,保证高校的资源、资金以及资产得以完整、安全以及充分利用。保证高校会计信息具有准确性以及真实性,保证相关法规、规章以及法律等得以贯彻实施。内部制度的评价指标体系是高校内部控制十分重要的一部分,对于内部控制的有效性、健全性开展检查和监督,明确内部控制存在的缺陷,并且提供改进的措施和合理化建议。本文中,笔者就对高校内部控制评价指标体系的构建与应用进行分析和讨论。
The internal control of colleges and universities aims at realizing the development goal of higher education and ensuring the completeness, safety and full utilization of resources, funds and assets in colleges and universities. To ensure that college accounting information with accuracy and authenticity, to ensure that relevant laws, regulations and laws to be implemented. The evaluation index system of internal system is a very important part of internal control of colleges and universities. It conducts inspection and supervision on the effectiveness of internal control, clarifies the defects of internal control, and provides measures for improvement and reasonable suggestions. In this article, I analyze and discuss the construction and application of evaluation index system of internal control in colleges and universities.