一、医学高校内部控制制度的基本概念根据我国审计准则的特殊性,将高校的内部控制制度诠释为:高校为确保各项事务的顺利开展,确保高校资金的完整安全,预防、发现以及纠正错误行为及舞弊,确保会计信息的有效、真实及完整而建立及执行的政策与程序,由高校内部的控 First, the basic concept of the internal control system of medical colleges and universities According to the particularity of our country’s auditing standards, the internal control system of colleges and universities will be interpreted as: colleges and universities to ensure the smooth progress of all affairs, to ensure the integrity of college funds, prevention, detection and correction of errors Behavior and fraud, to ensure that the accounting information is valid, true and complete the establishment and implementation of policies and procedures by the internal control