| 高职院校内部控制系统构建研究 |
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| 引用本文： | 陈艳.高职院校内部控制系统构建研究[J].无锡商业职业技术学院学报,2012(6):33-36. |
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| 作者姓名： | 陈艳 |
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| 作者单位： | 无锡商业职业技术学院审计处 |
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| 摘 要： | 针对我国高职院校发生的系列经济犯罪现象,分析高职院校内部控制存在不足,结合我国高职院校内部管理的特点,并参照我国企业内部控制的经验,提出了构建高职院校内部控制系统的六大要素。
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| 关 键 词： | 高职院校 内部控制 系统构建 要素 |
Constructing Internal Control System in Higher Vocational Colleges |
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| CHEN Yan.Constructing Internal Control System in Higher Vocational Colleges[J].Journal of Vocational Institute of Commercial Technology,2012(6):33-36. |
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| Authors: | CHEN Yan |
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| Institution: | CHEN Yan(Wuxi Institute of Commerce,Wuxi 214153,China) |
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| Abstract: | In view of series reasons of internal control strengthened. Moreover, six of economic crimes in higher vocational colleges in China, this paper analyzes the failures in higher vocational colleges and proposes that internal control must be essential factors are discussed for constructing internal control system in higher vocational colleges in accordance with their own features. |
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| Keywords: | higher vocational colleges internal control constructing a system essential factors |
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