[目的/意义]提升文献资源内部控制水平，满足学校内部控制建设的要求，建设适用于文献资源的内部控制框架体系，夯实图书馆科学管理基础。[方法/过程]从内部控制的重要性和高校图书馆内部控制现状调研出发，明确文献资源内部控制目标。基于文献资源生命周期管理构建文献资源内部控制框架体系，以上海交通大学图书馆为例，介绍文献资源内部控制体系的实施情况和举措。[结果/结论]制定文献资源内部控制的战略目标、运营目标、合规目标和资产目标，从管理体制与机制、计划与配置、使用与维保、处置、信息化管理、绩效考评与监督评价七大部分构建文献资源内部控制框架体系，形成"规划——执行——评价——提升"的闭环质量管理，促进文献资源内部控制的动态管理和质量提升。
[Purpose/significance] The paper meets the requirements of internal control in higher education, builds an internal control framework system applicable to literature resources, so as to improve the internal control level of literature resources, and consolidate the scientific management foundation of libraries.[Method/process] In view of importance and current situation of internal control in university libraries, the paper clarifies the internal control objectives of literature resources. Based on the life cycle management of literature resources, the internal control framework system of literature resources is constructed. Taking Shanghai Jiao Tong University Library as an example, the implementation and measures of the internal control system of literature resources are introduced.[Result/conclusion] The paper formulates the strategic objectives, operation objectives, compliance objectives and assets objectives of internal controls of literature resources in university library. This framework system is constructed from seven major parts, including management system and mechanism, planning and allocation, use and maintenance, disposal, information management, performance evaluation and supervision and evaluation. And it forms a closed-loop quality management of "planning-execution-evaluation-improvement", to promote dynamic management and improve management quality of literature resources.
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