【摘要】 高校的内部控制是保障组织权利规范有序、科学高效运行的有效手段,也是学校战略目标实现的有效保障。为贯彻《行政事业单位内部控制规范(试行)》《财政部关于全面推进行政事业单位内部控制建设指导意见的通知》等文件精神,规范学校经济活动,加强廉政风险防控,提升学校治理水平,各高校都在积极推进内部控制建设工作,提出内部控制建设与实施过程中的五个关键要素,为建立符合现代高等教育发展规律和要求的治理体系提供借鉴。更多还原

【Abstract】 The internal control of colleges and universities is an effective means to ensure the orderly and efficient operation of the organization rights, and it is also an effective guarantee for the realization of the school strategic goals. To implement the internal control standards for administrative institutions(trial) and the notice of the ministry of finance on comprehensively promoting the guidance of internal control of administrative institutions, regulate school economic activities, strengthen the prevention and control of corruption risks, and improve the level of school governance, colleges and universities are actively promoting internal control construction. This paper elaborates on the five key elements in the process of construction and implementation of internal control, and provides reference for establishing a governance system in line with the rules and requirements of modern higher education development.更多还原