由“堵”到“疏”看民办高校内部控制的基本点——以西安欧亚学院为例

发布时间：2018-01-15 20:38

本文关键词：由“堵”到“疏”看民办高校内部控制的基本点——以西安欧亚学院为例　出处：《会计之友》2017年10期 　论文类型：期刊论文

【摘要】：当民办高校进入转折期时,会面临一系列环境变化及诸多不利因素。要在满足公益性办学的基础上实现战略发展,民办高校必须转变传统内控观念,摒弃以"堵"为核心的内控思维,构建"疏为先行,堵为保障,疏堵结合"的内控理念。文章以西安欧亚学院内控实践为研析对象,探讨以"疏"为导向,明确内部权力运行机制,实施以授权为核心的管控模式,依托全面预算、优化资源配置、实施刀刃计划等财务保障,促进学校发展战略的有效实施。
[Abstract]:When private universities enter a turning point, they will face a series of environmental changes and many unfavorable factors. In order to achieve strategic development on the basis of satisfying public welfare running schools, private colleges and universities must change the traditional concept of internal control. This paper discards the internal control thinking with "blocking" as the core, and constructs the internal control idea of "thinning first, plugging as the guarantee, and combining the shuffling together". The article takes the practice of internal control in Xi'an Eurasia University as the research object and probes into the direction of "thinning". Make clear the internal power operation mechanism, implement the management and control mode with authorization as the core, rely on the overall budget, optimize the allocation of resources, implement the financial guarantee such as blade plan, and promote the effective implementation of the school development strategy.
【作者单位】：西安欧亚学院;
【分类号】：G647.5
【正文快照】： 一、“堵”与“疏”的辩证关系地前进[1]。“疏”应该作为管理的主要手段,在疏导的基础中国古代夏商周时期,黄河泛滥,鲧、禹父子二人分别上,还要用“堵”的办法来治理顽水,即不服从管理的地方受命于尧、舜二帝负责治水。鲧逢洪筑坝,遇水建堤,采用要设立“高压线”,违反了就要

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