摘要
本文主要阐述了内部控制理论的研究现状,分析了目前高校内部控制中存在的问题,并从控制环境、风险评估、内部控制制度、信息与沟通、内部审计监督五个方面构建了高校内部控制的整体框架。
This article mainly expounds the research status of internal control theory, analyses the current problems existed in the internal control of colleges and universities, and the holistic frame of internal control of colleges and universities is constructed from five aspects of the control environment, risk assessment, internal control system, information and communication, the internal auditing and supervision.
出处
《重庆工商大学学报（社会科学版）》
2010年第6期53-56,共4页
Journal of Chongqing Technology and Business University：Social Science Edition
基金
安徽省哲学社会科学规划项目(AHSK07-08D121)"高校内部控制制度研究"
关键词
高校
内部控制
内部控制制度
colleges and universities
internal control
internal control system
