美国公立高校内部控制的主要特点及其借鉴意义

发布时间：2018-07-24 11:58

【摘要】：建立并实施有效的内部控制既是外部监管机构的要求,也是高校提升内部管理的迫切需要。美国公立高校内部控制理论成果和实践经验为我国高校内部控制的建立和完善提供可资借鉴经验。其内部控制主要特点是外部控制环境完善,内部控制责任明确;重视风险评估,实施全面风险管理;以会计控制为核心,控制程序内置于业务流程;重视内部监督,建立全方位监督评价体系等。借鉴美国公立高校内部控制经验,我国应完善内部控制的相关立法,高校内部控制建设应以《行政事业单位内部控制规范(试行)》为指引,以预算控制为主线、货币资金控制为核心,通过风险评估和流程梳理,识别控制缺陷,制定控制措施、完善内部控制制度,并优化业务流程设计。在内部控制实施过程中,各高校应建立内部监督和评价机制,提高内部控制的执行效力,促进内部控制体系的持续完善。
[Abstract]:The establishment and implementation of effective internal control is not only the requirement of external regulatory agencies, but also the urgent need of improving internal management in colleges and universities. The theoretical achievements and practical experience of internal control in American public colleges and universities can be used for reference for the establishment and perfection of internal control in Chinese universities. The main characteristics of internal control are that the external control environment is perfect, the internal control responsibility is clear, the risk assessment is emphasized, the overall risk management is implemented, the accounting control is the core, the control program is built into the business process, and the internal supervision is emphasized. Establish a comprehensive supervision and evaluation system. Drawing lessons from the experience of internal control in American public universities, our country should perfect the relevant legislation of internal control. The construction of internal control in colleges and universities should be guided by the Standard of Internal Control of Administrative institutions (try out), and the main line should be budget control. The money fund control is the core, through the risk assessment and the process combing, identifies the control flaw, formulates the control measure, consummates the internal control system, and optimizes the business process design. In the process of implementing internal control, colleges and universities should establish internal supervision and evaluation mechanism, improve the effectiveness of internal control and promote the continuous improvement of internal control system.
【作者单位】：北京交通大学计划财务处;
【基金】：中央高校基本科研业务费资助项目(013JB00030) 北京市教委教育管理研究项目(014H100010)
【分类号】：G647

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