高等学校内部控制的基本范畴与框架建构

发布时间：2018-04-11 09:41

本文选题：高等学校 + 内部控制　；参考：《审计研究》2015年03期

【摘要】：内部控制是现代组织的重要特征,我国《行政事业单位内部控制规范(试行)》于2014年1月1日起正式实施,拉开了高等学校建构内部控制的序幕。但当前对高校内部控制的理论研究和实践探索仍处于起步阶段,缺乏指导实施的范畴边界和框架基础,亟待从理论上探究其基本范畴,从实践上建构其框架体系。内部控制是高等学校现代管理中不可或缺的部分。运用马克思唯物主义的方法论,高等学校内部控制可划分为内部控制观念、内部控制活动、内部控制体制、内部控制机制等四个基本范畴,在这一范畴观基础上,建构以内部控制观念为核心,以内部控制信息化为保障,适切我国高等学校特色的内部控制框架体系,从而推动高等学校内部控制工作的有效开展。
[Abstract]:Internal control is an important feature of modern organizations. The Standard of Internal Control of Administrative institutions (trial) was formally implemented on January 1, 2014, which opened the prelude to the construction of internal control in colleges and universities.However, the theoretical research and practical exploration of internal control in colleges and universities are still in their infancy, lacking the boundary of category and the foundation of framework to guide their implementation. Therefore, it is urgent to explore its basic category theoretically and construct its frame system in practice.Internal control is an indispensable part of modern management in colleges and universities.With the methodology of Marxist materialism, the internal control of colleges and universities can be divided into four basic categories: the concept of internal control, the activity of internal control, the system of internal control and the mechanism of internal control.In order to promote the effective development of the work of internal control in colleges and universities, a framework system of internal control should be set up with the concept of internal control as the core and informationization of internal control as the guarantee, which is suitable for the characteristics of Chinese universities and colleges.
【作者单位】：陕西师范大学教育学院;河南财政税务高等专科学校;
【基金】：河南省2015年度会计领域软科学研究项目“我国内部控制实施的障碍因素与对策研究”的阶段性研究成果
【分类号】：G647.5

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