CAJ | 학술논문

互联网的问世给高校会计信息系统内部控制带来诸多新问题。在对《企业风险管理整合框架》（Enterprise Risk Management，文中简称风险管理整合框架）简要解读基础之上，尝试将其先进的风险管理理念引入高校会计信息系统内控中来，创建与互联网环境相适应的内部环境，形成循环式风险管理流程，畅通信息与沟通渠道，展开持续性的监控活动，来完善高校会计信息系统内部控制体系，提升其应对风险的能力，确保高校内控建设的有效性。
호련망적문세급고교회계신식계통내부공제대래제다신문제。재대《기업풍험관리정합광가》（Enterprise Risk Management，문중간칭풍험관리정합광가）간요해독기출지상，상시장기선진적풍험관리이념인입고교회계신식계통내공중래，창건여호련망배경상괄응적내부배경，형성순배식풍험관리류정，창통신식여구통거도，전개지속성적감공활동，래완선고교회계신식계통내부공제체계，제승기응대풍험적능력，학보고교내공건설적유효성。
The use of the Internet has brought many new problems for the internal control of university accounting information system.On the basis of brief interpretation of Enterprise Risk Management,this pa-per attempts to introduce the advanced risk management concepts into the inner control system of universi-ty accounting information system in order to build an internal environment suitable for Internet environ-ment,form circular risk management processes,keep information and communication channel smooth,and carry out continuous monitoring activities.All this can help perfect the internal control system of university accounting information system,improve its ability to cope with risks,and ensure the effectiveness of inter-nal control construction in universities.