民办高校内部控制研究

随着我国教育事业的蓬勃发展,民办高校越来越被人们所熟知.如今,民办高校已经走过二十多个年头,在其认可度不断走高的同时,其暴露出来的问题也不在少数,不少民办高校内部管理松弛、监督不力、会计控制薄弱等问题层出不穷,一套科学有效的高校内部会计控制制度的出台迫在眉睫,以规范校内经济秩序,保证民办高校事业健康持续地向前发展.本文结合民办高校的特点,围绕内部控制五要素对民办高校内部控制进行研究,发现民办高校内部控制环境、风险管理、控制活动及信息沟通、内部监督等方面的不足,并从完善民办高校内部环境、风险管理、强化民办高校控制活动、加强民办高校信息与沟通建设、加强民办高校内部监督等方面提出相应建议,旨在加强民办高校的内部控制.

Research on Internal Control at Private Colleges

Along with the vigorous development of Chinese Education,private colleges are becoming increasingly well known. Today, private colleges have gone through more than twenty years. With its recognition continue to rise, some problems have been exposed. Many private colleges are poor in internal management, monitoring and accounting control. A set of scientific and effective college internal accounting control system needs to be published imminently, in order to standardize the internal economic order and to guarantee the healthy development of the colleges. This paper combined with the characteristics of pri- vate colleges and the five elements of internal control, in order to find the deficiency of private colleges in internal control en- vironment, risk management, control activities, information communication and internal supervision. This paper made recommen- dations accordingly from improving private college＇s internal environment, risk management, strengthening the control activities of private colleges, strengthening the information and communication of the private colleges and the internal supervision of private colleges.h aimed at strengthening the internal control of the private colleges.