内控视角下高校财务报销行为的演化博弈研究

发布时间：2018-03-30 02:15

本文选题：内控制度　切入点：高校　出处：《江苏科技大学》2017年硕士论文

【摘要】：财务报销工作作为高校财务管控中的核心,占据了高校财务、审计部门绝大部分工作量。随着国内高校在市场经济中的角色转变,作为高校财务内控中基础性工作,财务报销承担着资金从预算投入到科研活动的重任,与相关财务主体的权益及工作效率密切相关。高校财务报销工作的效率性、合法性、公平性,直接影响高校科研经费的产出效率和为公众服务的初始运行效率。财务报销作为高校新形式下反腐倡廉工作中的一道关键性屏障,随着高校防腐倡廉工作的逐步深入,需要加快解决财务报销中存在的问题,以更好的管控高校科研、项目等经费支出,遏制高校中贪污腐败行为的发生。本文从高校财务制度改革的背景入手,在前人理论研究的基础上,针对高校师生的重点关注领域,从多因素分类内部控制制度的新的视角下,研究高校财务报销工作中存在的问题。首先总结国内外的主要研究成果,详细解读《教育部直属高校经济活动内部控制指南》,给出高校内控定义及五要素的理论规范,解释财务报销并阐释文章所运用的演化博弈论,为后文的展开奠定理论基础。其次,文章基于文献资料分析有针对性地设计调查问卷,对调查得来的问卷进行统计、描述和分析,总结问题,分析对财务报销双方行为可能存在影响的五个因素。随后讨论有无内控因素对高校财务报销人员策略选择的影响,尝试结合演化博弈模型对财务报销工作违规现象成因进行探究,并对双方行为数据演变、参数的意义和选择进行分析,运用数据模拟对内控因素影响下的演化博弈模型进行仿真分析,从而得到不同初始值下系统不同的演化趋势。最后,仿真结果表明,不同情况下系统具有不同的演化趋势。根据内控五个影响因素来具体分析H高校财务报销工作存在的问题,并提出改进综合条件下参数的选择,改善财务报销工作。
[Abstract]:As the core of financial control in colleges and universities, financial reimbursement accounts for most of the workload of university finance and audit departments. With the changing role of domestic universities in the market economy, as the basic work of financial internal control in colleges and universities, Financial reimbursement takes on the heavy responsibility of capital investment from budget to scientific research activities, which is closely related to the rights and interests of relevant financial subjects and work efficiency, the efficiency, legitimacy, fairness of financial reimbursement work in colleges and universities. Financial reimbursement, as a key barrier in the work of fighting corruption and promoting clean government under the new form of university, has been gradually deepened with the development of anticorrosion and anti-corruption work in colleges and universities, which directly affects the output efficiency of scientific research funds in colleges and universities and the initial operating efficiency of serving the public. It is necessary to speed up the solution of the problems existing in the financial reimbursement, to better control the expenditure of scientific research and projects in colleges and universities, and to curb the occurrence of corruption and corruption in colleges and universities. This paper begins with the background of the reform of the financial system in colleges and universities. On the basis of previous theoretical research, this paper studies the problems existing in the work of financial reimbursement in colleges and universities from the new perspective of multi-factor classification internal control system, aiming at the focus areas of teachers and students in colleges and universities. Firstly, it summarizes the main research results at home and abroad. This paper interprets the Guide to the Internal Control of Economic activities in Universities directly under the Ministry of Education, gives the definition of internal control in colleges and universities and the theoretical norms of the five elements, explains the financial reimbursement and explains the evolutionary game theory used in the article. Secondly, based on the analysis of literature and materials, the paper designs the questionnaire, statistics, description and analysis of the questionnaire, and summarizes the problems. This paper analyzes five factors that may affect the behavior of financial reimbursement parties, and then discusses the influence of internal control factors on the choice of financial reimbursement personnel strategy in colleges and universities. Based on the evolutionary game model, this paper attempts to explore the causes of irregularities in financial reimbursement work, and analyzes the evolution of behavior data, the significance and selection of parameters. The evolutionary game model under the influence of internal control factors is simulated and analyzed by data simulation, and the different evolution trends of the system under different initial values are obtained. Finally, the simulation results show that, According to the five influencing factors of internal control, this paper analyzes the problems existing in the financial reimbursement work of H colleges and universities, and proposes to improve the selection of parameters under the comprehensive conditions and improve the financial reimbursement work.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5;F224.32

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