Y高校内部控制体系重构研究

发布时间：2018-06-06 07:51

本文选题：高等学校 + 内部控制　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：近年来,我国高校发展蒸蒸日上,资金来源的多样化、经济活动的复杂化、经济活动风险的扩大化对高校内部控制提出了更高的要求。但由于在相当长的历史时期内,高校均以科研活动和教学活动作为日常经营管理活动的中心,对于自身的内部控制活动比较疏忽,内部控制的实际发展水平已经跟不上自身的发展速度。因此迫切地需要加强高校内部控制建设。为进一步提高行政事业单位内部管理水平,响应廉政文化建设的方针。2012年12月29日,财政部制定《行政事业单位内部控制规范(试行)》,并在2014年1月1日起推广施行。由于我国曾长期实行计划经济制度,从而导致针对高校内部控制的研究较少,缺乏一套完整、统一的内部控制制度。虽然财政部已于2012年12月29日制定了《行政事业单位内部控制规范(试行)》,但由于事业单位的经营活动、所处行业各异,所以《行政事业单位内部控制规范(试行)》仍无法对高校的内部控制工作进行精准的指导。聚焦高校内部控制的难题,本研究以事业单位内部控制的五要素为切入点,采用了以规范性研究为主,文献研究和案例分析为辅,理论与实践相结合的方法。首先阐述了内部控制理论的发展轨迹,事业单位内部控制的基础理论和理论基础,比较了事业单位内部控制和企业内部控制的异同。其次,结合Y高校基本情况,针对Y高校内部控制现状,分析了Y高校内部控制存在的问题以及问题产生的原因。应用《行政事业单位内部控制规范(试行)》的同时,结合《会计基础工作规范》等其他相关的法律法规,按照全面性、重要性、制衡性、成本效益、适应性原则,从业务层面和单位层面两个维度制订了Y高校内部控制框架。与此同时,在内部控制体系重构的基础上设计了推行保障措施。为Y高校内部控制的发展提供了方向,使Y高校降低管理风险,防范腐败和国有资产流失,使其更好的发挥其教学、科研职能。希望可以通过此研究弥补高校内部控制研究的空白,具有一定意义上的积极作用,对于解决当前高校的内部控制发展过程中面临的问题具有理论意义和现实参考价值。
[Abstract]:In recent years, the development of colleges and universities in China is booming, the diversification of capital sources, the complication of economic activities and the expansion of risks of economic activities have put forward higher requirements for the internal control of colleges and universities. However, for a long period of time, colleges and universities take scientific research and teaching activities as the center of their daily management activities, and neglect their own internal control activities. The actual level of development of internal control has not kept pace with its own development. Therefore, it is urgent to strengthen the construction of internal control in colleges and universities. In order to further improve the internal management level of administrative institutions and respond to the policy of building a clean government culture, on December 29, 2012, the Ministry of Finance formulated the Standard for Internal Control of Administrative institutions (for trial implementation) and put it into effect as of January 1, 2014. Because our country has carried out the planned economy system for a long time, there is little research on the internal control in colleges and universities, and a set of complete and unified internal control system is lacking. Although the Ministry of Finance has formulated the Code of Internal Control of Administrative institutions (trial) on December 29, 2012, due to the business activities of the institutions, they are in different industries. Therefore, the Standard of Internal Control of Administrative institutions (try out) is still unable to give accurate guidance to the internal control work of colleges and universities. Focusing on the difficult problems of internal control in colleges and universities, this study takes the five elements of internal control in institutions as the breakthrough point, adopts the method of normative research, literature research and case analysis, and combines theory with practice. Firstly, the development track of internal control theory, the basic theory and theoretical basis of internal control in institutions are expounded, and the similarities and differences between internal control of institutions and internal control of enterprises are compared. Secondly, combined with the basic situation of Y university, according to the current situation of Y university internal control, this paper analyzes the existing problems of Y university internal control and the causes of the problem. While applying the Internal Control Standard for Administrative institutions (for trial implementation), and combining with other relevant laws and regulations, such as the Accounting Foundation work Standard, and in accordance with the principles of comprehensiveness, importance, checks and balances, cost effectiveness, adaptability, The internal control framework of Y university is established from the two dimensions of business level and unit level. At the same time, based on the reconstruction of internal control system, the guarantee measures are designed. It provides the direction for the development of the internal control of Y colleges and universities, so that Y colleges and universities reduce the risk of management, prevent corruption and the loss of state-owned assets, so that they can play their teaching and scientific research functions better. It is hoped that this study can make up for the blank in the research of internal control in colleges and universities and play a positive role in a certain sense. It is of theoretical significance and practical reference value to solve the problems in the development process of internal control in colleges and universities.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

【参考文献】