C高校内部控制问题及优化措施研究

发布时间：2018-11-09 21:02

【摘要】：国家对高等教育的重视程度提高,教育体制改革的不断深入促使高等院校办学规模不断扩大,高校办学自主权增强。然而,我国公立高校内部控制制度建设起步相对较晚,在实际工作中内部控制制度的不健全也与多元化发展的高校教育事业不一致。高校内部控制建设的问题限制了高校管理工作的有效进行,同时造成高校经济案件多发的态势。目前,社会各界对于高校内部控制不足的问题,给予了极大的关注。为了改善高校内部控制的现状,提高高校管理工作水平,本文通过对内部控制理论的深入理解,以《行政事业单位内部控制规范(试行)》的要求为依据,结合公立C高校实际特点,理论结合实际,采用文献和案例分析相结合的方法,从案例C高校的内部控制制度现状及问题出发,有针对性的提出一些健全和完善学校内部控制制度的对策和建议,在完善学校内部控制制度建设的实践上做出探索。本文主要采用了文献研究和案例分析的方法,对案例C高校的内部控制问题进行了具体研究。文章共分五个部分,第一部分为绪论,主要介绍了本文的研究背景和选题意义,国内外文献研究和研究思路及研究方法。第二部分为内部控制的相关理论基础,包括内部控制的定义及发展,简要介绍了COSO框架下的内部控制,以及我国事业单位内部控制的相关制度规范和高等院校内部控制的特征及作用。第三部分以案例C高校为例,首先说明了C高校的基本概况,内部控制制度及组织机构;其次,指出了C高校内部控制的具体现状及存在的问题;最后,深入分析了导致这些现状问题的成因,并对成因进行研究。第四部分主要是针对第三部分对案例高校问题的研究,参考《行政事业单位内部控制规范(试行)》及其他相关规定,提出了进一步完善C高校内部控制的具体措施和建议,希望能够帮助高校提高内部控制的有效性,保证高校的竞争力良性发展,同时防范和杜绝高校贪污腐败现象,使高校管理水平更上一层楼。
[Abstract]:The state pays more attention to higher education, and the reform of the educational system leads to the expansion of the scale of running schools and the strengthening of the autonomy of colleges and universities. However, the construction of internal control system in public colleges and universities in China started relatively late, and the imperfection of internal control system in practical work is not consistent with the diversified development of university education. The construction of internal control in colleges and universities limits the effective implementation of university management and causes the tendency of frequent economic cases in colleges and universities. At present, people from all walks of life pay great attention to the problem of insufficient internal control in colleges and universities. In order to improve the present situation of internal control in colleges and universities and improve the level of management in colleges and universities, this paper, through a thorough understanding of the theory of internal control, is based on the requirements of the Standard of Internal Control of Administrative institutions (try out). Combining with the actual characteristics of public C colleges and universities, combining theory with practice, and adopting the method of combining literature and case analysis, starting from the current situation and problems of the internal control system of the case C colleges and universities. This paper puts forward some countermeasures and suggestions to perfect and perfect the school internal control system, and probes into the practice of perfecting the school internal control system. This paper mainly adopts the method of literature research and case analysis to study the internal control problem of case C university. The paper is divided into five parts. The first part is the introduction, which mainly introduces the research background and the significance of the selected topic, the literature research and the research ideas and research methods at home and abroad. The second part is the theoretical basis of internal control, including the definition and development of internal control, and briefly introduces the internal control under the framework of COSO. The characteristics and functions of internal control in institutions of higher learning. The third part takes the case of C university as an example, first of all, explains the basic situation of C university, internal control system and organization, secondly, points out the concrete status and existing problems of C university internal control. Finally, the causes of these problems are analyzed, and the causes are studied. The fourth part is mainly for the third part of the case of university research, referring to the "Administrative Institution Internal Control Standard (trial)" and other relevant provisions, put forward further improvement of C university internal control specific measures and suggestions. It is hoped that it can help colleges and universities improve the effectiveness of internal control, ensure the healthy development of the competitiveness of colleges and universities, prevent and eliminate corruption and corruption in colleges and universities, and make the management level of colleges and universities climb to a high building again.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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