论强化高校内部控制的措施

目前高校各类经济活动日益活跃，办学资金来源出现了多元化的格局。在这种情况下，高校应当建立完善的内部控制，如不相容职务分离控制、授权批准控制、会计系统控制、预算控制、财产保全控制和内部审计控制等，以促进高校健康发展。

On the Internal Control Measures in Higher Schools

Since the reform and opening up and the in - depth reform of the educational system, China＇s higher education has seen vigorous development and colleges and universities have seized opportunities to speed up the development. Their funding sources have been diversified and economic activities have become increasingly popular. In a highly competitive market economy, in order to win the competition colleges and universities must improve the quality of education and strengthen the building of hardware to improve school conditions. This article discusses the establishment of internal control system and the appropriate control measures, such as, incompatible with the separation of duties control, the approval of authorized control in order to promote the healthy development of education.