许多职业学校的内部控制管理体系不够完善,限制了学校的进一步扩张与发展,一方面,校内职位分工不明确导致工作任务出现重复或空白,另一方面,制度的缺失导致校园管理调理性较差。本文提出,应当结合韦伯层次管理理论,通过明确学校权力阶层,详细规划工作岗位及任务,完善现有规章制度等方式提高职业学校的内部控制管理水平。 Many vocational schools lack of perfect internal control management system, which limits the further expansion and development of schools. On the one hand, the unclear job division in the school leads to duplication or blank of work tasks; on the other hand, the lack of system leads to poor campus management . This paper proposes that we should improve the level of internal control management in vocational schools by combining with Weber’s theory of hierarchical management, clarifying the power levels of schools, planning jobs and tasks in detail, and improving existing rules and regulations.