期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2010
卷号：5
期号：5
页码：119
DOI：10.5539/ijbm.v5n5P119
出版社：Canadian Center of Science and Education
摘要：The key to establish the internal control frame system of colleges is to confirm the internal control target and the control factors. The internal control target concludes the schooling effect and efficiency, the safety and integrity of assets, the real, complete, and useful accounting and management information, and following national laws and regulations. The factors of internal control could be divided into two layers. The first layer is composed by the control environment, the control system, and the supervision and evaluation, and the control environment is the base, the control system is the core and the supervision and evaluation are the guarantee.
