摘要
通过对高校内部控制现状采用调查问卷的方式进行统计、分析,指出事业单位在内部控制环境、风险评估、控制活动、信息与沟通、内部监督等方面存在的主要问题,分析其主要原因在于没有一个权威的事业单位内控标准体系、信息需求者不明确、事业单位内部控制环境普遍较差以及管理层对内部控制设计与评价重视不够。提出事业单位内部控制制度建设的几点建议,包括高层领导的重视、职责分工明确、人员素质控制、职务分离控制、授权批准控制、财产保全控制、内部审计控制和控制范围控制等。
Based on the statistical analysis of the questionnaire on the current status of internal control in colleges and universities, this article points out the main issues in non-profit organizations including internal control environment, risk assessment, control activities, information and communication, internal supervision, etc. It further analyzes the main reasons, including the absence of authoritative standard for internal control system, no well-defined information requesters, generally harsh internal control environments, and inadequate managerial attention to internal control design and evaluation. This article thereafter proposes several suggestions to build the internal control system in non-profit organizations, including top leader＇s attention, clear job description and controls over personnel quality, duty separation, authorization approval, property preservation, internal audit and scope control.
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2009年第5期69-77,共9页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
事业单位
内部控制
non-profit organization
internal control
作者简介
蔡丽兰（1971-），女，江西南昌人，中国财政经济出版社会计分社副社长
镇杨（1977-），男，湖北松滋人，上海市民政局计划财务处副调研员。
