美国公立高校内部控制的主要特点及其借鉴意义

建立并实施有效的内部控制既是外部监管机构的要求,也是高校提升内部管理的迫切需要。美国公立高校内部控制理论成果和实践经验为我国高校内部控制的建立和完善提供可资借鉴经验。其内部控制主要特点是外部控制环境完善,内部控制责任明确;重视风险评估,实施全面风险管理;以会计控制为核心,控制程序内置于业务流程;重视内部监督,建立全方位监督评价体系等。借鉴美国公立高校内部控制经验,我国应完善内部控制的相关立法,高校内部控制建设应以《行政事业单位内部控制规范(试行)》为指引,以预算控制为主线、货币资金控制为核心,通过风险评估和流程梳理,识别控制缺陷,制定控制措施、完善内部控制制度,并优化业务流程设计。在内部控制实施过程中,各高校应建立内部监督和评价机制,提高内部控制的执行效力,促进内部控制体系的持续完善。

Features and Enlightenment of the Internal Control in the US Public Universities

Establishment and implementation of effective internal control in universities are both the requirement of external administration and the internal need to improve the management qualities. American public universities provide theoretical and practical lessons for China＇s universities to establish and improve the institution of internal control. This paper finds that, generally speaking, the internal control of the American public universities has the following features：the excellent external control environment, the clear internal control responsibilities, importance attached to the risk assessment and implementing a comprehensive risk management, control program built into business processes with accounting controls as its core, close attention paid to internal supervision with a full range system of monitoring and evaluation. It is proposed that, China should draw the experience from US public universities, and improve the laws the regulations of internal control. It is also argued that, with the budget control the monetary fund control as the core element, the construction of internal control system in Chinese universities should follow the guidance of ＂Internal Control Standard in the Administrative Institutions （for Trial Implementation）＂, and take specific measures including identifying control deficiencies, designingparticular measures to perfect internal control system, and optimizing the design of business processesby means of risk assessment and process streamlining. Moreover, the universities should establish an internal monitoring and evaluation mechanism to promote the effectiveness and the sustainable development of the internal control system.