基于COSO框架的高校资产管理内部控制研究

Research on the Internal Control of University Asset Management Based on the COSO Framework

孙颖¹

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作者信息

1. 济南工程职业技术学院,山东济南 250200
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摘要

内部控制作为高校制约和监督权力的有效方式和手段,对于完善内部控制体系、减少管理风险尤为重要.文章就高校内部控制的作用、含义、目标等内容进行简述,分析内部控制在高校资产管理中的意义,并通过分析指出当前高职院校资产管理中存在的问题及不足,从而提出内部控制体系的优化策略.

Abstract

Internal control,as an effective way and means to restrict and supervise the power of colleges and universities,is particularly important for improving the internal control system and reducing the management risk.This paper briefly describes the functions,meanings,objectives and other contents of internal control in colleges and universities,analyzes the significance of internal control in the university asset management,and points out the problems and deficiencies in the current asset management of higher vocational colleges,so as to put forward the strategies to improve the internal control system.

关键词

内部控制/风险管理/高等院校/资产管理

Key words

internal control/risk management/colleges and universities/asset management

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出版年

2024

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