内部控制一直以来都是高等职业院校管理过程中的重要环节,是管理好一所高等职业院校的关

键所在。目前,SY职业技术学院已建立相对完善的内部控制体系,但仍存在着很多问题,所以如

何完善SY职业技术学院内部控制体系建设就显得及其重要。

在竞争的环境中,高等职业院校不仅需要有良好的教育质量和社会信誉,也同样需要良好的内

部管理。SY职业技术学院初步完成了适合本校的内部控制体系的构建工作,并落实到实际工作中,

形成了书面的内部控制流程、风险管理控制文档以及内部控制操作提示卡,要求在工作中严格按其

执行,并辅以相应的监督、测试检查等方法保证我校内部控制体系发挥应有作用。虽然取得了一定

成效,但也存在一些问题与不足,学校的控制环境不健全、风险意识不强、控制活动不合理、信息

与沟通不及时以及监督的控制措施不完善等。

本文根据SY职业技术学院内部控制体系建设的现状,提出问题,分析问题,最后提出完善内部

控制体系建设的对策,采用案例研究法、历史文献查询法和问卷调查法对SY职业技术学院内部控制

体系建设的问题进行研究。

文章对论文的研究背景、国内外研究现状、论文的研究方法和论文的研究内容进行了阐述,使

论文能建立在前人的研究基础上,研究内部控制和高等职业院校管理的相关理论,进而阐述SY职业

技术学院内部控制体系建设的现状、内部控制体系建设存在问题及原因分析,并提出完善内部控制

体系建设的对策,以求内部控制体系能在SY职业技术学院更好的运行。

本文针对SY职业技术学院内部控制存在的问题,提出解决办法,提出做好内部控制日常管理和

运行工作、狠抓内部控制制度的贯彻落实、加强控制环境建设、强化员工对内部控制的风险认识、

完善内部控制体系建设、建立信息沟通制度、加强内部审计控制、建立内部控制制度评价体系是改

进和完善SY职业技术学院内部控制体系建设的重要途径,在实际工作中,通过定期的内部控制自我

测试和对内部控制体系不断完善,使SY职业技术学院的内部控制体系卓有成效。

关键词:内部控制,体系建设,问题,对策

I

Abstract

Internal control has always been an important part in the process of management of higher vocational

colleges. It is the key to manage the higher vocational college well. At present, the SY Vocational and

Technical College has established a relatively perfect internal control system, but there are still many

problems,so how to improve the internal control system construction of SY Vocational and Technical

College becomes extremely important.

In a competitive environment, the quality of higher vocational colleges not only needs to have a good

education quality and social reputation, also needs good internal managements Vocational and Technical

College preliminary completed the construction of the internal control system which is suitable for it, and

implemented the construction of the internal control system in the actual work, formed the written internal

control process, the documents in risk management and internal control operation cue cards. The college

requires executing it strictly in the work and supplements it by the corresponding monitoring, inspection,

testing and other methods to ensure the internal control system in the college to play its role. Although

certain achievements have been made, but there are still some problems and deficiencies, such as the

school's control environment is not perfect, risk awareness is not strong, control activities is not

unreasonable, information and communication - is not timely, supervision and control measures is

imperfect, etc.

The thesis bases on the SY Vocational and Technical College's status situation in construction of

internal control system. It asks questions, analyzes problems, and finally puts forward countermeasures for

the construction to perfect internal control system, uses the case studies and historical literature query

method and questionnaire investigation to research the problems which exist in the construction of the

internal control system in SY Vocational and Technical College.

The article discusses the research background of the thesis,research status at home and abroad, the

dissertation research methods and research content. It makes the paper to establish on the basis of

predecessors' research, to study the related theory of the internal control and management of higher

vocational colleges. Then it discusses the SY Vocational and Technical College's present situation in

construction of the internal control system, analyzes the problems and causes of the internal control system

construction, and put forward the countermeasures of perfecting internal control system construction, in

order to the internal control system can run better in the SY Vocational and Technical College.

This paper aims at the problems existing in the internal control of SY Vocational and Technical

College, proposes the solution, put forward to do a good job of daily management and operation of internal

control, vigorously promotes the implementation of internal control system, strengthening the construction

of control environment, strengthen the staffs understanding of internal control risk, perfecting the internal

control system construction, to establish information communication system, strengthen the internal audit

control, establishes a system of internal control evaluation system is the important way to improve and

perfect the SY Vocational and Technical College of the construction of the internal control system. In the

practical work, it makes SY Vocational and Technical College's internal control system fruitful through

regular internal control self test and continuous improving the internal control system.

Keywords: internal control, system construction, problems,countermeasures