高等学校内部控制评价研究——以国家开放大学为例
Research on Internal Control Evaluation of Higher Education Institutions:Taking the Open University of China as an Example
胡振华1
作者信息
摘要
学校内部控制作为高校治理的重要内容,是推动高校高质量发展的重要手段.以国家开放大学为例,探讨高等学校内部控制评价的策划与实施.通过明确评价目标,制定评价标准与指标体系,选择适当的评价方法与程序,以及组建专业的评价工作组等步骤,确保内部控制评价工作的科学性和有效性.实施内部控制评价精准发现高校治理存在问题与漏洞,保障学校资产安全,提升管理水平.此外,针对信息化背景下高等学校内部控制评价工作面临的挑战,提出了相应的对策和建议.
Abstract
The internal control is an important content of university governance,and is an important mean to promote the high-quality development of universities.This paper takes the Open University of China as an ex-ample to discuss the planning and implementation of internal control evaluation in higher education institutions.By clarifying evaluation objectives,establishing evaluation standards and indicator systems,selecting appropri-ate evaluation methods and procedures,and forming a professional evaluation team,the scientificity and effec-tiveness of internal control evaluation can be ensured.The implementation of internal control evaluation can help universities identify management loopholes,improve management levels,and ensure the safety of school assets.This paper also proposes corresponding countermeasures and suggestions for the challenges faced by internal con-trol evaluation in higher education institutions in the context of informatization.
关键词
高等学校/内部控制/评价工作/国家开放大学Key words
higher education institutions/internal control/evaluation work/the Open University of China引用本文复制引用
出版年
2024
NETL
NSTL
万方数据