高校内部控制及其体系的构建

摘要

Along with the implementation of the strategy of prospering the nation relying on science and education as well as the deepening of the reform of management system, profound changes have taken place in the pattern of teaching, scientific research, and management system, in their social service function and in the fundraising channels of colleges and universities. Thus there appeared a new challenge to their internal control mechanism. By discussing how to display the values by means of internal control in the governance of universities and how to achieve the effective way of organizational goals, the present paper reveals the status quo and problems in the in-ternal control mechanism at universities and attempts to establish a relatively complete internal control system and the goal assessment rating. The practice and innovation of internal control in the management of colleges and uni-versities are then explored and studied.%随着我国科教兴国战略实施和管理体制改革的不断深入，高校的教学、科研与管理模式、社会服务功能、筹资渠道等均发生了深刻的变化，对高校内部控制方面提出了新的挑战。分析了高校内部控制的特点、现状与存在的问题，探讨了内部控制在高校治理中如何体现其价值主张、如何实现组织目标的途径，构建了较完整的高校内部控制体系及内部控制目标等级评定表，并对内部控制在高校治理中的实践与创新进行了探索与研究。