价值工程
價值工程
개치공정
VALUE ENGINEERING
2013年
23期
138-138,139
,共2页
高校%内控制度%层级设计
高校%內控製度%層級設計
고교%내공제도%층급설계
colleges and universities%internal control system%hierarchical design
近年来，随着对高校资金投入的不断增加，各种相关的违规事件也层出不穷。为了促进高校加强和规范内部控制，提高内部管理水平和风险防范能力，推进廉政建设，维护社会公众利益，必须通过建立健全内部控制制度，来堵塞漏洞、消除隐患，防范高校的重大经济活动风险。因此，近年来很多学者对高校内控进行了相关研究，但是很少会有人关注或研究内部控制制度的表现形式，实际上它是影响内部控制制度有效实施的重要因素。
近年來，隨著對高校資金投入的不斷增加，各種相關的違規事件也層齣不窮。為瞭促進高校加彊和規範內部控製，提高內部管理水平和風險防範能力，推進廉政建設，維護社會公衆利益，必鬚通過建立健全內部控製製度，來堵塞漏洞、消除隱患，防範高校的重大經濟活動風險。因此，近年來很多學者對高校內控進行瞭相關研究，但是很少會有人關註或研究內部控製製度的錶現形式，實際上它是影響內部控製製度有效實施的重要因素。
근년래，수착대고교자금투입적불단증가，각충상관적위규사건야층출불궁。위료촉진고교가강화규범내부공제，제고내부관리수평화풍험방범능력，추진렴정건설，유호사회공음이익，필수통과건립건전내부공제제도，래도새루동、소제은환，방범고교적중대경제활동풍험。인차，근년래흔다학자대고교내공진행료상관연구，단시흔소회유인관주혹연구내부공제제도적표현형식，실제상타시영향내부공제제도유효실시적중요인소。
In recent years, with the increase of capital investment to colleges and universities, violations related also emerge in an endless stream. In order to strengthen and standardize the internal control of university, improve the internal management level and risk prevention capabilities, promote clean government, and safeguard the interests of the public, we must establish a sound internal control system, to plug the loopholes, eliminate hidden dangers, and guard against the risk of major economic activities. Therefore, in recent years, many scholars have studied the internal control of colleges and universities, but few people concerned or studied its manifestations which were the important factor to influence the effective implementation of the internal control system in fact.
