浅谈高校中小企业内部控制框架构建

文章指出了高校中小企业由于普遍存在所有权和经营权相结合、组织结构不健全、会计机构设置不规范等问题，造成内部控制的各种控制方式应用面不够广，应用效果不明显，进而造成大量内部控制问题的现状，在此基础上对现状产生根源进行分析，提出以业务流程内部控制为基础的设计方法，探讨高校中小企业内部控制框架的构建，以此推动内部控制框架理论在高校中小企业实践中的更好应用。

Construction of the Internal Control Framework for SMEs of Universities

This article analyzes the following problems of university SMEs which have caused a large number of internal control issues:the combination of ownership and management rights,the imperfection of organizational structure,and the nonstandard setting of accounting bodies.The article also analyzes the reasons and proposes a solution based on Business Process Internal Control and discusses the construction of the internal control framework for SMEs of universities,in order to put the theory of internal control f...