完善高等学校内控制的理性思考.doc

完善高等学校内部控制的对策分析 忻州师范学院 张芳梅 034000 　 摘要：目前,高等学校内部控制的现状很不理想,由于内部控制的薄弱,导致高等学校违法乱纪现象层出不穷, 高校职务犯罪的案件呈上升趋势。 高校职务犯罪既损害了高校的形象,又损害了国家的利益。随着市场经济的发展和教育体制改革的深入,高等学校建立完善的内部控制制度已势在必行。 2.王昱慧 . 高等学校内部控制制度建设存在的问题及改进〔Ｊ〕山东省经济管理学院学报,2005,5. 3.于亚莉,王义秋,方方. 高等学校加强内部控制的必要性及其对策〔Ｊ〕.山东大学学报,2001,4. 4.周涛. 三维立体内部控制制度设计方式浅探[J].财会通讯,20 (3) 5.刘明辉 内部控制未来的变革方向[J].中国财经报,2005(4) 6.赵燕如. 教育部门建立内部控制系统势在必行 [J].审计理论与实践,2000,(7). 7.朱荣恩. 内部控制理论概述[J].中国审计2000,(8). insulating properties of air ... GB/T9966.3-2001 test methods for natural facing stones part 4: wear resistance test method for GB/T996 6.4-2001 test methods for natural facing stones 5th part: test method for scleroscope hardness GB/T996 6.5-2001 test methods for natural facing stones 6th part: test method for acid resistance GB/T996 6.6-2001 test methods for natural facing stone test methods for natural facing stones 8th part: by uniform static pressure difference test stone mounted Structure strength test method of GB/T996 6.8-2001 13, sealant technical standards of architectural curtain wall construction with Silicon sealant silicone building sealant GB/T14683-2003 GB16776-2005 JC887-2001 dry hanging stone curtain wall with epoxy adhesive sealant for glass curtain wall joints JC/T882-2001 JC/T883-2001 mold for building stone building sealant sealant JC/ T885-2001 elastomeric sealant for insulating glass JC/T486-2001 14, building curtain wall fasteners for standard steel high strength bolts with large Hexagon head, large Hexagon nuts, washers technology GB/T1231-2006 high strength plain washers for steel structures GB/T1230-2006 high strength large Hexagon nuts for steel GB/T1229-2006 high-strength big six head bolts for steel GB/T1228-2006 mechanical properties of fasteners Multigrip blind rivets GB/T3099.2-2004 GB/T3098.19-2004 fastener terminology test methods for mechanical properties of fasteners for blind rivets GB/T3098.18-2004 wing nut fasteners mec