基于COSO框架的X高校财务风险评价与应对策略研究

发布时间：2018-05-17 01:13

本文选题：财务风险 + COSO内部控制框架　；参考：《西安理工大学》2017年硕士论文

【摘要】：2012年,财政部、教育部出台了《高等学校财务制度》,从政策层面对我国高等院校财务运行工作提供了相关指导和建议。但是,由于经费来源不足、权责不清、学校管理疏漏、监督机制不到位、风险评估不健全等原因,我国高等院校普遍存在一定的财务风险。高等院校不同于一般企业,作为人才密集型组织,其科研项目、基建投入等方面与一般企业有着显著的不同,按照企业的标准来管控高等院校财务风险并不符合实际,应该从学校的内部管理入手,结合内部控制制度建设,对高等院校的财务风险进行综合管控。想要控制财务风险,就必须对风险有科学的分析评估。目前,现行的财务风险评价方法多着重于企业财务风险,但高校的财务风险应按照高校的管理特点、运营方式从内部管理入手,制定合理的评价方法,完善评估方案。本研究以X高校为例,首先从宏观环境出发,分析学校内外部面临的一些问题;其次充分利用学校财务会计的历史信息,对学校的财务数据进行趋势分析、结构分析、比率分析;然后对X高校在管理制度上存在的不利于财务风险控制的问题进行了调查和分析;接下来,在分析完现存风险的基础上运用层次分析法以及灰色评价理论对找出的风险因素进行科学合理的评分;最后,根据评估结果,找出重要风险点,有的放矢,制定严格、准确、符合学校实际的风险应对策略。文章结论表明:(1)X高校整体财务风险属于中等较低水平,但是风险点比较分散,问题也比较典型。(2)X高校目前的内部控制机制运行状况不理想,风险管理意识比较薄弱。(3)X高校面临的财务风险大小不同,需要有针对性的投入资源,控制风险。(4)本文制定的风险评价体系能够较好的反映出X高校的风险大小,并且可以根据环境的变化动态调整,达到多次利用的目的,节约了成本,提高了效率,并且为其他高校对财务风险评估提供了一定的借鉴。
[Abstract]:In 2012, the Ministry of Finance and the Ministry of Education issued the Financial system of Colleges and Universities, which provides relevant guidance and suggestions for the financial operation of colleges and universities in China from the policy level. However, due to the lack of funding sources, unclear powers and responsibilities, school management omissions, supervision mechanism is not in place, the risk assessment is not perfect and so on, there are some financial risks in colleges and universities in our country. Colleges and universities are different from ordinary enterprises, as talent intensive organizations, their scientific research projects, capital investment and other aspects are significantly different from ordinary enterprises, according to enterprise standards to control the financial risks of colleges and universities is not in line with the reality. The financial risk of colleges and universities should be comprehensively controlled from the school's internal management and the construction of internal control system. If you want to control financial risk, you must have a scientific analysis and evaluation of the risk. At present, the current financial risk evaluation methods focus on the enterprise financial risk, but the financial risk in colleges and universities should be based on the management characteristics of colleges and universities, and the operation mode should start with the internal management to formulate a reasonable evaluation method and perfect the evaluation scheme. This research takes X university as an example, first from the macroscopic environment, analyzes some problems that the school is facing, secondly, makes full use of the historical information of the school financial accounting, carries on the trend analysis, the structure analysis to the school financial data, Ratio analysis; then the X university in the management system is not conducive to financial risk control problems are investigated and analyzed; next, On the basis of analyzing existing risks, AHP and grey evaluation theory are used to evaluate the risk factors scientifically and reasonably. Finally, according to the evaluation results, the important risk points are found, targeted, strictly and accurately formulated. In line with the school's actual risk response strategy. The conclusion of the paper shows that the overall financial risk of the university belongs to the middle and lower level, but the risk point is scattered, and the problem is also relatively typical. The internal control mechanism of the university is not ideal at present. The risk management consciousness is relatively weak. The financial risks faced by colleges and universities are different, so they need targeted investment resources and control risk. 4) the risk evaluation system developed in this paper can better reflect the risk size of X colleges and universities. And it can adjust dynamically according to the change of environment, achieve the purpose of multiple utilization, save the cost, improve the efficiency, and provide certain reference for other colleges and universities to the financial risk assessment.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

【参考文献】