| 浅谈高校内部控制体系的构建——以《企业内部控制应用指引》为鉴 |
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| 引用本文： | 林贤元.浅谈高校内部控制体系的构建——以《企业内部控制应用指引》为鉴[J].莆田学院学报,2011,18(6):48-53,58. |
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| 作者姓名： | 林贤元 |
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| 作者单位： | 福建广播电视大学漳州分校财经系。福建漳州363000 |
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| 摘 要： | 分析高校内部控制体系构建借鉴《企业内部控制应用指引》的可行性。在分析借鉴可行性的基础上,阐述了高校内部控制现状,指出借鉴《企业内部控制应用指引》内容以及措施。
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| 关 键 词： | 企业内部控制应用指引 内部控制 高校 |
The Construction of Internal Control System in Universities --Refer to Enterprise Internal Control Guidelines |
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| LIN Xian-yuan.The Construction of Internal Control System in Universities --Refer to Enterprise Internal Control Guidelines[J].journal of putian university,2011,18(6):48-53,58. |
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| Authors: | LIN Xian-yuan |
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| Institution: | LIN Xian-yuan(Financial Department,Zhangzhou Branch of Fujian Radio and Television University,Zhangzhou Fujian 363000,China) |
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| Abstract: | An effective internal control system has already been the necessary condition for universities to realize quick development.The article of Enterprise Internal Control Guidelines discusses how to build internal control system in enterprise.These theories can be introduced to the situation of universities.In this article,the author will discuss the feasibility of transferring the theories in enterprise to universities.Based on it,the author will in further analyze the current situation of internal control sys... |
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| Keywords: | Enterprise Internal Control Guidelines internal control colleges and universities |
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