Research on the Internal Control of University Asset Management Based on the COSO Framework
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.
internal controlrisk managementcolleges and universitiesasset management
万方数据
维普
