构建高校全面风险管理的内部控制体系研究

随着高校办学规模与自主权的扩大，高校的办学风险也正逐步加大，实现内部控制和全面转型已迫在眉睫．通过对高校办学的决策风险、运营风险、法律风险、财务风险的控制与防范等进行深入剖析，提出合法办学与办学效益相结合的风险预测、识别、评估与防范的全面风险管理的内部控制体系．

Research on constructing the internal control system of comprehensive risk management at college

With the increasing autonomy and scales at the colleges, the risks of college education are gradually increasing, so it is imminent to achieve the comprehensive restructuring of internal control. This article deeply analyzes the risks of decision-making, operation, law, finance, control and prevention, and it also proposes the internal control system of comprehensive risk management, including the risk prediction, identification, assessment and prevention combined with the legal management and the efficiency.