北京市C区中小学校内部控制研究
发布时间：2018-10-31 10:06
【摘要】：我国属于发展中国家,与国际水平相比,近年来教育经费投入不断增加,尤其是北京市中小学校教育经费已经达到一定规模。将教育经费加以最大化有效利用,已迫在眉睫。其中,提高教育经费利用最大化的有效途径之一即为加强内部控制。为了获得完整合法真实的会计资料,单位必须在有效的内部控制下确保及时发现并迅速纠正错误与舞弊,保证资产的完整和安全、保证经济业务活动有效进行。目前,众多企业不断将内部控制制度进行补充和完善。相对于企业而言,我国中小学校的内部控制制度建设却相对滞后。逐渐建立与完善中小学学校内部控制制度,最终将健全的中小学内部控制制度落到实处是未来中小学校发展的必然要求。文章分为国内外研究文献综述、内部控制的相关理论、北京市C中小学校内部控制建设现状分析、如何完善北京市C区中小学内部控制制度、最终结论这五部分。本文意图以北京市C区中小学校为例,理论与实践相结合,探讨找到构建完善内部控制体系的有效途径。笔者意图通过本文,能够引起各相关部门及人员对中小学校内部控制的重视。相关部门应当意识到中小学校内部控制制度的建立健全是一项非常繁杂的工程,建立健全有效的内部控制制度能够有效地促进教学工作创新、推动教育体制改革,达到促进中小学校教育发展的最终目的。
[Abstract]:China is a developing country. Compared with the international level, the investment in education has been increasing in recent years, especially the education expenditure of primary and middle schools in Beijing has reached a certain scale. It is urgent to maximize the effective use of educational funds. One of the effective ways to maximize the utilization of educational funds is to strengthen internal control. In order to obtain complete legal and true accounting information, the unit must ensure the timely detection and prompt correction of errors and fraud, ensure the integrity and safety of assets, and ensure the effective conduct of economic business activities under effective internal control. At present, many enterprises continue to supplement and improve the internal control system. Compared with enterprises, the construction of internal control system of primary and secondary schools in our country lags behind. It is necessary for the development of primary and secondary schools to gradually establish and perfect the internal control system of primary and secondary schools and finally implement the perfect internal control system of primary and secondary schools. The article is divided into five parts: domestic and foreign literature review, internal control theory, current situation analysis of internal control construction in C primary and secondary schools in Beijing, how to perfect the internal control system of primary and secondary schools in C district of Beijing, and the final conclusion. Taking primary and middle schools in area C of Beijing as an example, this paper attempts to find an effective way to construct and perfect the internal control system by combining theory with practice. The author intends to draw attention to the internal control of primary and secondary schools by the relevant departments and personnel. The relevant departments should realize that the establishment and improvement of the internal control system in primary and secondary schools is a very complicated project, and the establishment of a sound and effective internal control system can effectively promote innovation in teaching work and promote the reform of the educational system, To achieve the ultimate goal of promoting the development of primary and secondary school education.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：G637
本文编号：2301776
[Abstract]:China is a developing country. Compared with the international level, the investment in education has been increasing in recent years, especially the education expenditure of primary and middle schools in Beijing has reached a certain scale. It is urgent to maximize the effective use of educational funds. One of the effective ways to maximize the utilization of educational funds is to strengthen internal control. In order to obtain complete legal and true accounting information, the unit must ensure the timely detection and prompt correction of errors and fraud, ensure the integrity and safety of assets, and ensure the effective conduct of economic business activities under effective internal control. At present, many enterprises continue to supplement and improve the internal control system. Compared with enterprises, the construction of internal control system of primary and secondary schools in our country lags behind. It is necessary for the development of primary and secondary schools to gradually establish and perfect the internal control system of primary and secondary schools and finally implement the perfect internal control system of primary and secondary schools. The article is divided into five parts: domestic and foreign literature review, internal control theory, current situation analysis of internal control construction in C primary and secondary schools in Beijing, how to perfect the internal control system of primary and secondary schools in C district of Beijing, and the final conclusion. Taking primary and middle schools in area C of Beijing as an example, this paper attempts to find an effective way to construct and perfect the internal control system by combining theory with practice. The author intends to draw attention to the internal control of primary and secondary schools by the relevant departments and personnel. The relevant departments should realize that the establishment and improvement of the internal control system in primary and secondary schools is a very complicated project, and the establishment of a sound and effective internal control system can effectively promote innovation in teaching work and promote the reform of the educational system, To achieve the ultimate goal of promoting the development of primary and secondary school education.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：G637
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