从内控理论的角度浅谈高职院校内部控制

随着教育体制改革的深入和办学规模的扩大,高职院校参与的经济活动越来越复杂和多元化,脱离了单一靠财政拨款的办学模式,在教学科研的同时,对外投资和校办产业等经济活动也开展起来。从理论上找准内部控制的着重点,从资金的预算管理到完善资产的管理制度出发,加强货币资金及基本建设和维修项目的管理。为了适应新时期信息化管理的需要,内部控制也亟需进一步完善。

Internal Control in Higher Vocational College from a Theoretical Point of View

With the deepening of the reform of education system and the expansion of school scale,it is more and more diversified for higher vocational colleges to participate in economic activities. They have got away from the single mode of running - school by the financial allocation, and have carried out economic activities such as foreign investment and school- running industries in the teaching and research at the same time. From a theoretical point of view, this article identifies the focus of internal control in the actual management of funds from budget manage- ment to improve asset management system, strengthen monetary fund and the basic construction and maintenance of project management. In order to meet the needs of the new era of information management, internal control is also an urgent need to further improve.