| 高校内部控制存在的问题及对策 |
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| 引用本文： | 张永成. 高校内部控制存在的问题及对策[J]. 西北纺织工学院学报, 2011, 0(6): 897-902 |
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| 作者姓名： | 张永成 |
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| 作者单位： | 西安航空技术高等专科学校财务处,陕西西安710077 |
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| 摘 要： | 从内部控制的内部环境、风险评估、控制活动、信息与沟通、内部监督等五要素分析高校内部控制中存在的问题.针对问题提出了相应的对策,即加强内部环境的建设、构建科学的风险评估机制、强化内部控制活动、建立科学的信息与沟通系统、设立有效的内部监督制度.
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| 关 键 词： | 高校 内部控制 风险评估 内部监督 |
Problems and countermeasures of internal control in universities |
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| ZHANG Yong-cheng. Problems and countermeasures of internal control in universities[J]. Journal of Northwest Institute of Textile Science and Technology, 2011, 0(6): 897-902 |
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| Authors: | ZHANG Yong-cheng |
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| Affiliation: | ZHANG Yong-cheng (Finince Dept.,Xi′an Aviation Technology College,Xi′an 710077,China) |
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| Abstract: | From the five elements of internal cntrol,wiich inchuding the internal control evironment,risk assessment,control activites,information and communication,internal supervision,the internal control problems of universities were analyzed.To solve the problem,the corresponding countermeasures are put forward,such as strengthen the construction of the internal environment,construct scientific evaluation mechanism,strengthen the risk of internal control activities,build scientific information and communication system,and set up effective internal supervision system. |
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| Keywords: | university； internal control； risk assessment； internal supervision； |
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