摘要
高校内控的高质量发展是一个多方面的过程,涉及从管理体系的优化到技术的应用等多个层面。文章从高校综合改革与内控管理体系优化、内控与业务耦合的信息系统建设两个方面探讨内控管理高质量发展理论,并以南京理工大学为例,阐述高校内部审计制度改革、治理结构改革、合同管理改革、信息系统建设的实践路径。
The high-quality development of internal control in universities is a multifaceted process,involving various aspects from the optimization of management systems to the application of technology.This article explores the theory of high-quality development of internal control management from two perspectives:The optimization of internal control management systems amidst comprehensive university reforms,and the construction of information systems that integrate internal control with business operations.Taking Nanjing University of Science and Technology as an example,it elaborates on the practical paths of reforming internal audit systems,governance structures,contract management,and information system construction in universities.
作者
王玉珏
YUJUE WANG(Financial Department Nanjing University of Science and Technology)
出处
《工信财经科技》
2024年第6期104-111,共8页
Review of Financial & Technological Economics
关键词
综合改革
内控
信息化
高质量发展
comprehensive reform
internal control
informatization
high-quality development
