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随着高等教育体制改革的不断深化,我国高等院校在迎来良好发展机遇的同时也面临着诸多的挑战,完善高校内部控制机制,实现高校科研教学和日常工作的顺利开展成为亟待解决的问题。本文在问责机制与内部控制理论关系的基础上从控制环节、风险评估、控制活动、监督等角度分析了当前高校内部控制机制存在的问题,进而针对性的提出一系列可行性建议,对于高等院校教育体制改革的稳定推进和教学科研活动的顺利开展有着重要的现实意义。
With the continuous deepening of the reform of higher education system, our country’s colleges and universities are faced with many challenges while welcoming the good opportunities for development. Improving the internal control mechanism in colleges and universities and realizing the smooth development of scientific research, teaching and daily work in colleges and universities have become urgent problems to be solved . Based on the relationship between the accountability mechanism and the theory of internal control, this paper analyzes the existing problems in the internal control mechanism of colleges and universities from the aspects of control, risk assessment, control activities and supervision, and then puts forward a series of feasible suggestions to higher education The steady progress of the educational system reform in colleges and universities and the smooth development of teaching and research activities have an important practical significance.