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随着我国高校管理体制改革的不断深入,内部控制已成为高校必不可少的管理工具,其作用日益凸显。然而,我国高校内部控制建设起步比较晚,目前还存在着“内控制度不完善、内部控制没有有效实施”等诸多缺陷,这些缺陷的存在,限制了高校管理的正常有效运转。本文在分析高校内部控制存在问题的基础上,深入剖析了形成的原因,并提出加强高校内部控制的建设性意见。
With the continuous deepening of the reform of college management system in our country, internal control has become an indispensable management tool for colleges and universities, and its role is increasingly prominent. However, the construction of internal control in colleges and universities in our country started relatively lately. At present, there are still many shortcomings such as “the internal control system is not perfect and the internal control is not effectively implemented”. These defects limit the normal and effective operation of university management. Based on the analysis of the existing problems in the internal control of colleges and universities, this paper analyzes in depth the reasons for the formation and puts forward some constructive suggestions on how to strengthen the internal control in colleges and universities.