| 关于强化高等职业院校内部控制的思考 |
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| 引用本文： | 吴中云,王跃鸣.关于强化高等职业院校内部控制的思考[J].扬州职业大学学报,2012,16(4):55-58. |
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| 作者姓名： | 吴中云 王跃鸣 |
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| 作者单位： | 1. 扬州职业大学,江苏扬州,225009
2. 南京财经大学,江苏南京,210046 |
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| 摘 要： | 以企业内部控制体系为参照系，观察高等职业院校内部控制实践，可以发现普遍存在目标不明，主体、范围不清，职能部门责权利纠缠、协同配合弱化等问题；缺乏良好的内部控制环境、缺乏整体风险防范意识、缺少制约力、财务会计人员的整体素质偏低，是造成这些问题的原因。强化高等职业院校内部控制，应在创建良好内部控制环境的基础上，构建起以风险防范为核心、以财务控制为重点的内部控制机制和体系，并通过加强培训提高相关人员的素质。
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| 关 键 词： | 高等职业院校 内部控制 教育资源利用效益 |
Considerations on Strengthening the Internal Control in Higher Vocational Colleges |
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| WU Zhong-yun,WANG Yue-ming.Considerations on Strengthening the Internal Control in Higher Vocational Colleges[J].Journal of Yangzhou Polytechnic College,2012,16(4):55-58. |
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| Authors: | WU Zhong-yun WANG Yue-ming |
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| Institution: | 1.Yangzhou Polytechnic College,Yangzhou 225009,China; 2.Nanjing University of Finances and Economics,Nanjing 210046,China) |
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| Abstract: | Taking internal control system of enterprise for reference and observing the internal control practice in higher vocational colleges, it can be found that there exist some problems such as unclear goal, unknown main body and scope, entanglement of duty, power and interests in functional departments, weak cooperation, and so on. This article analyzes the reasons for the problems, including the lack of good internal control envi- ronment, of overall risk awareness, of restriction and the overall quality of financial accounting personnel being low. Therefore, based on the creation of good internal control environment in higher vocational colleges, to strengthen internal control in vocational colleges is to build internal control mechanism and system taking risk prevention as the core and financial control as the focus and to improve the quality of relevant personnel by strengthening training |
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| Keywords: | higher vocational colleges internal control efficiency of education resource utilization |
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