我国公办大学内部控制问题研究

发布时间：2018-05-25 21:29

本文选题：公办大学 + 内部控制　；参考：《会计研究》2016年08期

【摘要】：每一种内部控制框架都是一种理论模型,是解析内部控制的一种思维方式,实际应用时必须与单位实际有机结合。我国公办大学在遵循《行政事业单位内部控制规范(试行)》设计内部控制制度时,必须充分研究我国公办大学的事业单位属性和自有特征,有针对性地特异化设计。具体来说,在按照合规、报告、经营的顺序进行三维目标定位基础上,我国公办大学内部控制不应仅仅聚焦在具体经济业务层面,还应涵盖顶层决策层面,具体内部控制制度构建应与现有大学管理制度有机融合,把内部控制的相关要求有机融入大学现行管理制度中。对顶层决策层面控制不仅需要一些内部控制方法,还要适当借助一些外部治理手段,在具体内部控制制度设计时,不仅应重视大学内部环境要素,还应关注我国的高等教育政策、干部人事制度、财政管理制度、反腐倡廉制度等外部制度环境因素。
[Abstract]:Each internal control framework is a theoretical model and a mode of thinking for the analysis of internal control. When our country's public universities follow the Standard of Internal Control of Administrative institutions (try out), when designing the internal control system, we must fully study the attributes of public institutions and their own characteristics, and design them specifically and pertinently. Specifically, on the basis of three-dimensional target orientation in accordance with compliance, reporting and business order, the internal control of our country's public universities should not only focus on the specific economic and business level, but also cover the top level of decision-making. The construction of specific internal control system should be integrated with the existing university management system, and the relevant requirements of internal control should be incorporated into the current university management system. The top level decision-making level control needs not only some internal control methods, but also some external governance means. In the design of specific internal control system, we should not only attach importance to the internal environmental elements of the university. We should also pay attention to the external institutional environment factors such as higher education policy, cadre and personnel system, financial management system, anti-corruption system and so on.
【作者单位】：南京审计大学会计学院;
【基金】：国家社会科学基金重点项目(16AGL020) 江苏省社会科学基金重点项目(15GLA004) 江苏高校优势学科建设工程资助项目
【分类号】：G647.5

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