CAJ | 학술논문

探究高校与企业内部控制的异同，能在充分借鉴企业内部控制先进经验的前提下，针对高校内部控制的特点，为我国高校内部控制制度建设和教育体制改革提供理论依据和实践指导。高校与企业二者在内部控制目标、原则、单位（企业）层面以及业务层面内部控制活动等方面均存在较大差别。高校经营管理具有社会责任和经济效益的双重目标，必须强化人才培养和学生就业、教学质量、科研管理等控制活动。
탐구고교여기업내부공제적이동，능재충분차감기업내부공제선진경험적전제하，침대고교내부공제적특점，위아국고교내부공제제도건설화교육체제개혁제공이론의거화실천지도。고교여기업이자재내부공제목표、원칙、단위（기업）층면이급업무층면내부공제활동등방면균존재교대차별。고교경영관리구유사회책임화경제효익적쌍중목표，필수강화인재배양화학생취업、교학질량、과연관리등공제활동。
Comparison on internal control between universities and enterprises can fully learn the advanced experience of enterprise internal control, and service construction of internal control system according to the characteristics of universities＇ inter- nal control in China. Both of them are different among control objectives, principle, units （ enterprises ） level and bus- iness level of internal control activities. There are dual goals of universities management of social responsibility and eco- nomic benefit, and we must strengthen the training and employment of students, teaching quality, scientific research and management and other control activities.