摘要
内部控制体系建设是公办高校的基础性工作,是防范经济风险和廉政风险的有效手段,是实现高校治理体系和治理能力现代化的重要路径。从高校单位层面和业务层面存在的风险进行分析,归纳了当前公办高校内部控制体系建设存在的突出问题,探究公办高校内部控制体系建设存在的主要障碍因素,进而提出当前我国公办高校内部控制体系建设优化改进的策略。
The construction of an internal control system is a fundamental part of the high-quality development of a public university,in response to the country's macro requirements for accelerating the modernization of the education financial governance system and governance capabilities.This article analyzes the prominent problems existing at the institution and the affairs in universities,the main obstacles to the construction of the internal control system of public universities,explores and proposes the current optimization and improvement strategies for the construction of the internal control system in universities.
作者
易华
姚亚萍
YI Hua;YAO Yaping(Finance Office,Anhui Polytechnic University,Wuhu Anhui,241000 China;State-owend Assets and Laboratory Managemert Department,Anhui Polytechnic University,Wuhu Anhui,241000 China)
出处
《安徽工程大学学报》
CAS
2020年第6期62-66,共5页
Journal of Anhui Polytechnic University
关键词
高校
内部控制
障碍
策略
university
internal control system
obstacle
strategy
