| 高校与企业内部控制规范比较研究 |
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| 引用本文： | 彭程甸,祝子丽.高校与企业内部控制规范比较研究[J].湖南财经高等专科学校学报,2013,29(4):47-53. |
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| 作者姓名： | 彭程甸 祝子丽 |
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| 作者单位： | 1. 湖南财政经济学院,湖南长沙410205;中南林业科技大学,湖南长沙410004
2. 湖南财政经济学院,湖南长沙410205;湖南大学工商管理学院,湖南长沙410079 |
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| 基金项目： | 湖南省科学技术厅科技计划一般项目"高等院校内部控制机制研究"，湖南省哲学社会科学成果评审委重大委托课题"行政事业单位如何开展内部控制研究" (课题批号:湘会[2013]1号)的阶段研究成果之一 |
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| 摘 要： | 探究高校与企业内部控制的异同，能在充分借鉴企业内部控制先进经验的前提下，针对高校内部控制的特点，为我国高校内部控制制度建设和教育体制改革提供理论依据和实践指导。高校与企业二者在内部控制目标、原则、单位（企业）层面以及业务层面内部控制活动等方面均存在较大差别。高校经营管理具有社会责任和经济效益的双重目标，必须强化人才培养和学生就业、教学质量、科研管理等控制活动。
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| 关 键 词： | 内部控制 高校 企业 |
Comparative Study on Internal Control between Universities and Enterprises |
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| PENG Cheng-dian
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ZHU Zi-li.Comparative Study on Internal Control between Universities and Enterprises[J].Journal of Hunan Financial and Economic College,2013,29(4):47-53. |
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| Authors: | PENG Cheng-dian ZHU Zi-li |
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| Institution: | PENG Cheng - dian ZHU Zi - li ( 1. Hunan University of Finance and Economics, Changsha Hunan 410205 ; 2. Central South University of Forestry and Technology, Changsha Hunan 410004; 3. School of Business, Hunan University, Changsha Hunan 410079) |
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| Abstract: | Comparison on internal control between universities and enterprises can fully learn the advanced experience of enterprise internal control, and service construction of internal control system according to the characteristics of universities＇ inter- nal control in China. Both of them are different among control objectives, principle, units （ enterprises ） level and bus- iness level of internal control activities. There are dual goals of universities management of social responsibility and eco- nomic benefit, and we must strengthen the training and employment of students, teaching quality, scientific research and management and other control activities. |
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| Keywords: | internal control universities enterprises |
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