高校建设项目内部控制研究
发布时间：2018-08-09 15:42
【摘要】：建设项目是高校教学、科研、人才培养等目标实现的硬件保障,其总量增长与管理水平势必要同高校发展的步调相一致。建设项目本身具有资金占用量大、流程长、权力集中等特点,是高校经济业务中风险最为突出的领域,近年来屡曝媒体的基建领域腐败案件,引起了人们更多地思考如何在学校规模扩大,学生人数增加,资金投入和实践资源短缺的现实条件下,通过高校对建设项目的微观管理防范资源浪费、工程质量不达标等风险,进而为良好教学科研环境的创建提供有力支撑。内部控制作为管理活动的职能之一,内生于管理需要,并且立足于业务流程考虑如何将建设项目管理的各项内容付诸实现,正满足使管理工作规范化、制度化的实际需要。然而,高校内部控制建设的滞后造成其运用范围相对狭隘,现有研究集成性不足加之缺少针对高校的规范指引,使得项目建设过程中不依程序办事、概预算控制失效、建设内容与立项报批不符等问题未得到有效解决。有鉴于此,本文致力于对高校建设项目内部控制做出进一步的细化。本文与以往从目标设定、原则指引、要素框架构建这些大方向上指导高校内部控制建设的研究不同,属于内部控制理论在高校建设项目当中的应用研究。从高校基建领域贪腐案件切入,阐述建设项目微观管理层面的主要问题并依次从业务本身、思想认识、制度及监督层面追溯根源。立足建设项目自身环节及其固有流转顺序,以控制原则为准绳,以经济业务过程为主线,将高校建设项目内部控制细分成前馈、同期及反馈控制三部分设定详细的控制标准,借此对项目建设过程中的行为予以规范。同时,通过保证建设项目前期论证科学规范、中期执行全程受控、后期反馈连续及时,形成层层推进的完整内部控制链条,并在系统论的指导下将持续改进的观点引入其中,从而为提升内部控制在高校当中的实际操作效果提供了新思路。
[Abstract]:The construction project is the hardware guarantee to realize the goals of teaching, scientific research and personnel training in colleges and universities, and its total growth and management level must be consistent with the pace of the development of colleges and universities. The construction project itself has the characteristics of large amount of funds, long process, centralized power and so on. It is the most risky area in the economic business of colleges and universities. In recent years, the media has repeatedly exposed corruption cases in the field of capital construction. It has caused people to think more about how to avoid the risk of resource waste and substandard engineering quality through micro-management of construction projects in colleges and universities under the realistic conditions of expanding the scale of schools, increasing the number of students, and the shortage of funds and practical resources. Furthermore, it provides a strong support for the establishment of a good teaching and scientific research environment. Internal control, as one of the functions of management activities, is born in the need of management, and based on the business process to consider how to implement the content of construction project management, which is to meet the actual needs of standardization and institutionalization of management. However, the lag of the construction of internal control in colleges and universities causes its application scope is relatively narrow, the lack of integration of existing research and the lack of standard guidance for colleges and universities, make the project construction process do not follow the procedure, the budget estimate control is invalid. The construction content and the project application approval does not have the effective solution and so on. In view of this, this article devotes to make the further elaboration to the university construction project internal control. This paper is different from the previous research on guiding the construction of internal control in colleges and universities from the aspects of goal setting, principle guidance and factor frame construction, which belongs to the application research of internal control theory in the construction projects of colleges and universities. From the perspective of corruption cases in the field of capital construction in colleges and universities, this paper expounds the main problems in the micro management level of construction projects and traces the root causes from the aspects of business itself, ideological understanding, system and supervision in turn. Based on the construction project itself and its inherent circulation sequence, taking the control principle as the criterion and the economic business process as the main line, the internal control of the construction project in colleges and universities is divided into three parts: feedforward, synchronization and feedback control. In this way, the behavior of the project construction process to be standardized. At the same time, by ensuring the scientific standard of the early stage demonstration of the construction project, the whole process of implementation is controlled in the middle stage, the feedback of the later stage is continuous and timely, the whole internal control chain is formed, and the viewpoint of continuous improvement is introduced into it under the guidance of the system theory. Therefore, it provides a new idea for improving the actual operation effect of internal control in colleges and universities.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5
本文编号：2174562
[Abstract]:The construction project is the hardware guarantee to realize the goals of teaching, scientific research and personnel training in colleges and universities, and its total growth and management level must be consistent with the pace of the development of colleges and universities. The construction project itself has the characteristics of large amount of funds, long process, centralized power and so on. It is the most risky area in the economic business of colleges and universities. In recent years, the media has repeatedly exposed corruption cases in the field of capital construction. It has caused people to think more about how to avoid the risk of resource waste and substandard engineering quality through micro-management of construction projects in colleges and universities under the realistic conditions of expanding the scale of schools, increasing the number of students, and the shortage of funds and practical resources. Furthermore, it provides a strong support for the establishment of a good teaching and scientific research environment. Internal control, as one of the functions of management activities, is born in the need of management, and based on the business process to consider how to implement the content of construction project management, which is to meet the actual needs of standardization and institutionalization of management. However, the lag of the construction of internal control in colleges and universities causes its application scope is relatively narrow, the lack of integration of existing research and the lack of standard guidance for colleges and universities, make the project construction process do not follow the procedure, the budget estimate control is invalid. The construction content and the project application approval does not have the effective solution and so on. In view of this, this article devotes to make the further elaboration to the university construction project internal control. This paper is different from the previous research on guiding the construction of internal control in colleges and universities from the aspects of goal setting, principle guidance and factor frame construction, which belongs to the application research of internal control theory in the construction projects of colleges and universities. From the perspective of corruption cases in the field of capital construction in colleges and universities, this paper expounds the main problems in the micro management level of construction projects and traces the root causes from the aspects of business itself, ideological understanding, system and supervision in turn. Based on the construction project itself and its inherent circulation sequence, taking the control principle as the criterion and the economic business process as the main line, the internal control of the construction project in colleges and universities is divided into three parts: feedforward, synchronization and feedback control. In this way, the behavior of the project construction process to be standardized. At the same time, by ensuring the scientific standard of the early stage demonstration of the construction project, the whole process of implementation is controlled in the middle stage, the feedback of the later stage is continuous and timely, the whole internal control chain is formed, and the viewpoint of continuous improvement is introduced into it under the guidance of the system theory. Therefore, it provides a new idea for improving the actual operation effect of internal control in colleges and universities.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5
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