Z高校基本建设内控制度的设计与完善

发布时间：2018-04-05 18:55

本文选题：高校基本建设　切入点：内部控制　出处：《南京信息工程大学》2017年硕士论文

【摘要】：随着社会主义市场经济的推进,我国高等教育体制不断改革,高等教育不断发展,带来了基本建设项目的增多。然而我国高校的工作人员多以科学研究为主,对基本建设项目的管理了解甚少,容易产生一系列问题,因此急需在校内建立有效的基建内控制度。本文旨在通过对高校基建的案例分析,试图发现高校基建管理存在的问题,以提出相应解决策略。Z高校是南京市的一所市属高校,由于缺乏有效的基建内控制度,一方面造成了建设资金的浪费,另一方面也阻碍了高校整体建设规划的落实。更有甚者,造成了校园内贪腐行为,严重损害了高校的声誉。由于南京市尚未对市属高校基本建设做出明确规定。因此,本文参照北京市教育委员会印发的《北京市属高校基本建设管理办法(试行)》的规定,从Z高校基本建设内部控制的几个重要风险点现状出发,与《教育部直属高校经济活动内部控制指南(试行)》中关于工程项目管理要求进行对比,找出Z高校基建项目内控上存在的缺陷。通过COSO框架,从内控环境、风险评估、控制活动、信息与沟通及内部监督五要素来分析造成Z高校基建项目内控缺陷的原因。最后,也从这五方面对Z高校基建内控进行流程设计,提出完善的若干建议与策略。
[Abstract]:With the development of the socialist market economy, reform of China's higher education system, higher education development, has brought the increase in infrastructure projects in Colleges and universities in China. However, the staff in scientific research, the basic construction project management is poorly understood, easy to produce a series of problems, so it is urgent to establish effective internal control infrastructure in the school system. This paper aims at the university construction case analysis, trying to find the existing problems in the management of capital construction in Colleges and universities, to put forward the corresponding solutions of.Z university is a Municipal University in Nanjing City, due to the lack of effective internal control system construction, construction aspect caused a waste of money, on the other hand also hindered the overall the planning and construction of colleges and universities to implement. What is more, causing corruption corruption within the campus, serious damage to the reputation of universities. Because Nanjing has yet to the basic construction of municipal colleges and Universities Make clear. Therefore, according to the Beijing Municipal Education Commission issued the "Beijing Municipal University basic construction management approach (Trial)" provisions, from the current situation of several important risk control of Z university basic construction, and "the university directly under the Ministry of education economic activities of internal control guidelines (Trial) on Project management requirements compare", find out the defects of the internal control of construction project in Z University. Through the COSO framework, from the internal control environment, risk assessment, control activities, information and communication and internal supervision will always cause analysis of construction project of Z university internal control deficiencies. Finally, from the five aspects of internal control infrastructure in University Z process design and put forward some suggestions and strategies to improve.

【学位授予单位】：南京信息工程大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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