[1]王卫星,程莹.我国高校内部控制的现状及建议 ——基于江苏高校的调查研究[J].常州大学学报(社会科学版),2016,17(02):34-40.[doi:10.3969/j.issn.2095-042X.2016.02.006]
 Wang Weixing,Cheng Ying.Study of Internal Control of Colleges and Universities in China —Based on Survey of Universities in Jiangsu Province[J].Journal of Changzhou University(Social Science Edition),2016,17(02):34-40.[doi:10.3969/j.issn.2095-042X.2016.02.006]
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我国高校内部控制的现状及建议 ——基于江苏高校的调查研究()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第17卷
期数:
2016年02期
页码:
34-40
栏目:
出版日期:
2016-05-28

文章信息/Info

Title:
Study of Internal Control of Colleges and Universities in China —Based on Survey of Universities in Jiangsu Province
作者:
王卫星程莹
Author(s):
Wang WeixingCheng Ying
关键词:
高校内部控制优化
Keywords:
universityinternal controloptimization
分类号:
G475
DOI:
10.3969/j.issn.2095-042X.2016.02.006
文献标志码:
A
摘要:
本文通过问卷调查法和深度访谈对江苏省59所高校进行调查,具体分析江苏高校内部控制现状,从改善内部控制环境、强化风险管理、深化内部控制活动、推进信息系统和信息公开建设、健全内部监督与评价机制等五个方面探讨了优化高校内部控制的建议。
Abstract:
With “Internal Control Specifications of Administrative Institution (Trial)” released, the promotion of the internal control in colleges and universities is extremely imminent. Through an investigation among 59 colleges and universities in Jiangsu Province with the methods of questionnaire survey and depth interview, this paper analyses about the present situation of internal control of colleges and universities in detail. In order to optimize the internal control, colleges and universities should improve the environment of internal control, strengthen risk management, deepen the internal control activities, promote the construction of information system and information disclosure and perfect the internal supervision and evaluation mechanism.

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备注/Memo

备注/Memo:
作者简介:王卫星,常州大学商学院教授,常州大学非营利组织内部控制研究所所长;程莹,常州大学商学院硕士研究生。 基金项目:教育部人文社会科学基金项目“基于内涵发展的高校内部财务报告体系研究”(10YJA630155)。
更新日期/Last Update: 1900-01-01