School of Economics and Management,North China Institute of Science and Technology

在学校发展背景下转变教育教学理念,本文通过教学内容基于应急预警视角的模块设置及实施规划,实现企业内部控制课程体系化创新。在具体知识模块,采用定性与定量相结合的方法,分析公司的风险因素,建立应急预警指标体系,构建应急预警指标异常响应跟踪机制,以ABC电力公司实例验证机制的合理性和可行性。研究表明:该关键领域应急预警机制可识别公司的应急环节,及时发现内部控制的安全隐患,提升公司安全管理水平,并将其融入企业内部控制课程,促进建立“数字化”教学改革课程体系。

Based on the development stage of our school,the idea of output-oriented development,change theteaching idea,realize the innovation of enterprise internal control curriculum system through the module settingof the teaching content based on the perspective of emergency warning.In the specific knowledge module,thequalitative and quantitative methods are used to analyze the company risk factors,establish an emergency earlywarning index system,and build an emergency early warning index abnormal response tracking mechanism,therationality and feasibility of the mechanism are verified by an example of ABC Power Company.The researchshows that the emergency warning mechanism can identify the emergency link of the company,find the hiddendanger of the internal control in time,improve the safety management level of the company,and integrate it into181the course of the internal control of the enterprise,promoting the establishment of“Digital”teaching reform curriculum system.

中央高校基本科研业务费资助项目(3142020006)

陈玲玲,张媛媛 .基于应急预警视角的企业内部控制课程体系化创新[J].华北科技学院学报,2023,20(4):118-124

CHEN Lingling,ZHANG Yuanyuan.Systematic Innovation of enterprise internal control curriculum based onthe perspective of emergency early warning[J].Journal of North China Institute of Science and Technology,2023,20(4):118-124