加强高校内部控制的思考

摘要

With the reform of higher education system deepening,expanding university autonomy,economic management model also assumes the multiplex tendency,already be imperative to establish and perfect the internal control system. Therefore,the university internal control deficiencies and causes are analyzed,and expounds its connotation,features and elements,points out the necessity of strengthening the internal control,puts forward the suggestion of perfecting internal control countermeasures in Colleges and universities.%随着高等教育体制改革的不断深入，高校自主权不断扩大，经济管理模式也呈多元化趋势，建立完善的内部控制制度已势在必行。因此，对高校内部控制存在的缺失及原因进行了分析，阐述了其内涵、特点和构成要素，指出了加强内部控制的必要性，提出了完善高校内部控制的对策建议。