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 on trol 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 polution 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 framework into better application in practice.