Research on the Construction of Internal Control Systems in Higher Vocational Colleges:Current Status,Problems and Suggestions
The construction of internal control systems is crucial for enhancing operational efficiency in organiza-tions.Administrative institutions differ significantly from enterprises due to their nature of public service,and con-sequently,their internal control objectives also vary substantially.In China,higher vocational colleges,as adminis-trative institutions,primarily aim to ensure that their economic activities are legal and compliant,their assets are secure and used effectively,and their financial information is accurate and complete.This framework is designed to effectively prevent fraud,curb corruption,and improve the efficiency and effectiveness of public services.Based on a survey report on internal control and financial risk management in higher vocational colleges,and by analyzing the current status and issues of internal control management in 218 public higher vocational colleges from multiple di-mensions,and considering the unique characteristics of vocational education,this paper organizes experiences in internal control construction.It provides reference ideas for the construction and optimization of internal control sys-tems in higher vocational colleges.
higher vocational collegesinternal controlconstruction of systems
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