高教学刊Issue(13)：18-20,3.
COSO内部控制新框架对我国高校国有资产管理的启示
摘要
Abstract
In recent years, with the increasing investment national finance giving to higher education, the scale of the state-owned assets in colleges and universities expands rapidly. In order to realize reasonable allocation of state-owned assets, efficient use and the goals of protecting the state-owned assets safe and complete in colleges and universities, we must standard management model of state-owned assets through reform and innovation in colleges and universities. This paper combining with the current common problems in the management of state-owned assets in colleges and universities in our country, on the basis of new COSO internal control framework, puts forward several suggestions of setting up the internal control framework of state-owned assets in colleges and universities.关键词
普通高校/国有资产管理/COSO内部控制Key words
colleges and universities/management of state-owned assets/COSO internal controls分类
社会科学引用本文复制引用
文雷..COSO内部控制新框架对我国高校国有资产管理的启示[J].高教学刊,2015,(13):18-20,3.基金项目
2014年陕西省教育科学规划课题(SGH140568)；陕西省教育科学“十二五”规划课题(SGH12270)；陕西省社科规划项目(13SC005)。 （SGH140568）
