CAJ | 학술논문

近十年来，我国高职高专院校发展非常迅速，但良莠不齐，如何加强内部控制，促进其健康发展，成为一个值得研究的课题。控制环境是内部控制的基础，是加强高职高专院校内部控制建设的重要环节，对其进行研究具有十分重要的意义。本文采取比较分析法，对高职高专院校内部控制环境建设问题进行理论研究与构建。
근십년래，아국고직고전원교발전비상신속，단량유불제，여하가강내부공제，촉진기건강발전，성위일개치득연구적과제。공제배경시내부공제적기출，시가강고직고전원교내부공제건설적중요배절，대기진행연구구유십분중요적의의。본문채취비교분석법，대고직고전원교내부공제배경건설문제진행이론연구여구건。
Nearly 10 years, higher vocational colleges in our country is developing very rapidly, but the good and bad are intermingled, how to strengthen the internal control, promote their healthy development, become a topic worth studying. Control environment is the foundation of internal control, it is important to strengthen the construction of in-ternal control in higher vocational college, the study is of great significance. This article take the comparative analysis method, problems of the internal control environment construction in higher vocational college for theoretical research and construction.