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随着我国职业教育体制改革的不断深入,中等专业学校的办学规模逐步扩大,办学形式也开始多样化,筹资渠道呈现多元化特点,中专教育事业的发展取得了巨大进步。但是随着中专教育的不断发展,也带来了一些问题,例如:资金筹措紧张、负债过高等。同时,对国有资产的管理不善,使得国有资产流失现象也较为严重,出现了一些腐败案件。为了保证中等专业学校实现其发展战略,提高国有资产的使用效率,建立并完善中等专业学校的内部控制制度势在必行。
With the continuous deepening of the reform of the vocational education system in our country, the scale of running schools in secondary vocational schools has been gradually expanded. The forms of running schools have also begun to diversify. The channels for financing have diversified. The development of secondary education has made tremendous progress. However, with the continuous development of secondary education, it also brings some problems, such as: financing difficulties, excessive debt and so on. In the meantime, the poor management of state-owned assets has caused a serious deterioration of the state-owned assets and led to some corruption cases. In order to ensure that secondary vocational schools realize their development strategies and improve the efficiency of using state-owned assets, it is imperative to establish and improve the internal control system of secondary specialized schools.