从内部控制五要素分析武汉大学案例，剖析高校内部控制失效的根源，并提出创新高校治理体制、提升纪检审计在高校监督的地位、强化监督以约束高校校级领导权力及其运用的建议。%We analyze the event happened in the Wuhan University and the reason that the internal control becomes inefficient in universities using the framework of the internal control . Accordingly, we suggest that the innovation of the governance of the university and the enhancement the function of discipline inspection and audi- ting in universities, which can help to prevent university＇s leadership to abuse their power.
展开▼
