| 高校内部控制有关问题探讨 |
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| 引用本文： | 刘春华.高校内部控制有关问题探讨[J].广西广播电视大学学报,2010,21(3). |
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| 作者姓名： | 刘春华 |
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| 作者单位： | 广西广播电视大学财务处,广西,南宁,530022 |
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| 摘 要： | 高校作为社会经济运行的一部分,既承担着为社会培养各类专业人才的重任,又以经济型组织的身份参与市场活动,因此需要与内外部的各美经济组织进行能量与资源交换.这就需要高校为实现其应有的社会功能和职责制定一套完整可靠的内控体系.借鉴企业内部控制框架就是一个不错的选择,在充分了解企业内部控制框架的基础上,将内部控制的有关理论和方法用于对高校风险因素与产生机制的分析,进而梳理出高校内部控制五要素方面的核心问题.
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| 关 键 词： | 高校 内部控制 风险 |
On the Internal Control in Higher Education Institutions |
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| Liu Chunhua.On the Internal Control in Higher Education Institutions[J].Journal of Guangxi Radio and TV University,2010,21(3). |
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| Authors: | Liu Chunhua |
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| Institution: | Liu Chunhua(Guangxi Radio &TV University,Nanning,Guangxi 530022) |
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| Abstract: | As part of the social economic operation,higher education institutions not only shoulder the responsibilities of cultivating a variety of professional talents,but also participate in market activities as economic organizations.Therefore,they need to exchange the energy and the resource with various external and internal organizations.In order to fulfill their social functions and responsibilities,they need to build a complete and reliable internal control system.Borrowing the internal control framework of t... |
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| Keywords: | higher education institution internal control risk |
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