内部控制工作对于有效驱动高校健康有序发展具有十分重要的价值,在生源紧缺,专业竞争激烈的大环境下,高校更应当努力提升自身的内部控制水平。在这种背景下,本文重点从良好环境塑造、人力资源配置与发展、组织流程改进三个方面,探讨了提升高校内部控制水平的措施。 The internal control work is of great value to effectively drive the healthy and orderly development of colleges and universities. Under the circumstance of shortage of students and intense professional competition, colleges and universities should try their best to improve their internal control level. Against this background, this paper focuses on measures to improve the internal control of colleges and universities from three aspects: building a good environment, allocating and developing human resources, and improving organizational processes.