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随着高校规模的不断扩大及经济活动越来越复杂,高校的财务风险也不断扩大,由此造成近年来高校经济犯罪案件频频发生,这都暴露出高校内部控制制度方面存在一定的问题。本文以财政部颁布的《行政事业单位内部控制规范(试行)》和COSO委员会公布的《内部控制-整体框架》报告为依据,分析目前高等学校内部控制方面存在的问题。
With the continuous expansion of colleges and universities and the increasing complexity of economic activities, the financial risks of colleges and universities have also been constantly expanding. As a result, frequent cases of economic crimes in colleges and universities in recent years have exposed some problems in the internal control system of colleges and universities. Based on the “Internal Control Standards (Trial)” promulgated by the Ministry of Finance and the “Internal Control - Overall Framework” promulgated by the COSO Committee, this article analyzes the existing problems in the internal control of higher education institutions.