C高校内部控制研究

发布时间：2018-05-01 19:01

本文选题：高校 + 内部控制　；参考：《中国地质大学(北京)》2017年硕士论文

【摘要】：随着我国教育体制改革的持续推进,教育事业从受计划经济的影响逐渐转变为受市场经济的影响。高校的经费来源从基本依靠财政补助转变为以财政补助为主,贷款、捐赠收入和校办企业等经营收入为辅的形式,拥有了更多的自主权,但同时也意味着面临更大的风险。内部控制作为一项管理工具,能够保证资产的安全与完整、提高公共服务的效率和效果、保证经济活动的合法合规、确保财务信息的真实可靠、能够合理规避风险,所以,在高校中运用内部控制的思想就显得更为迫切。以往的高校内部控制研究基本上都是借鉴于企业内部控制的理论进行展开,而高校与企业相比,具有兼教学、科研、管理于一体,不以营利为目的等独特的性质,对于按照符合高校经营管理特征的行政事业单位内部控制规范来建立高校内部控制体系就显得尤为重要。本文通过梳理有关内部控制的研究,结合《行政事业单位内部控制规范(试行)》和企业内部控制思想,运用文献研究、对比研究、案例研究方法,旨在健全C高校内部控制,同时对完善我国高校内部控制起到借鉴与参考作用。本文首先阐述高校内部控制应遵循的理论基础,包括企业内部控制、高校内部控制,从定义,要素等方面介绍,其次,运用内部控制理论,从组织框架、运行机制、会计与信息系统单位层面,预算管理、收支管理、政府采购、资产管理、基建项目、合同管理六方面业务层面具体分析C高校的内部控制现状,提出C高校单位层面存在内部控制规章制度不健全、会计与信息系统不完善,业务层面存在预算编制不合理,监督评价不到位,缺乏收入控制,支出审核不严等方面的问题,最后针对存在的各项问题提出加大对内部控制建设的重视程度、建立风险评估机制等单位层面建议,科学的进行预算管理,建立健全的收支管理等业务层面的建议。通过理论与实际的C高校相结合分析,提出本文的结论:我国高校内部控制存在许多问题,研究高校内部控制,应当从单位层面和业务层面研究。
[Abstract]:With the continuous development of education system reform in China, education has gradually changed from being influenced by planned economy to being influenced by market economy. The source of funds in colleges and universities has changed from the basic dependence on financial subsidies to the forms of financial subsidies, loans, donation income and school-run enterprises, which have more autonomy, but at the same time, it also means that it faces more risks. As a management tool, internal control can ensure the security and integrity of assets, improve the efficiency and effectiveness of public services, ensure the legal compliance of economic activities, ensure the authenticity and reliability of financial information, and avoid risks reasonably. It is more urgent to use the idea of internal control in colleges and universities. The previous research on internal control in colleges and universities is basically based on the theory of internal control of enterprises. Compared with enterprises, colleges and universities have unique properties such as teaching, scientific research, management, and so on. It is very important to establish the internal control system of colleges and universities according to the internal control norms of administrative institutions which accord with the characteristics of university management. By combing the research on internal control, combining the Internal Control Standard of Administrative institutions (trial) with the thought of internal control of enterprises, using the methods of literature research, comparative study and case study, the purpose of this paper is to perfect the internal control of C colleges and universities. At the same time, to improve the internal control of colleges and universities play a reference and reference role. This paper first describes the theoretical basis of internal control in colleges and universities, including the internal control of enterprises, internal control of colleges and universities, from the definition, elements and other aspects, secondly, using the theory of internal control, from the organizational framework, operating mechanism, Accounting and information system unit level, budget management, revenue and expenditure management, government procurement, asset management, capital construction project and contract management are analyzed in detail. It is pointed out that the internal control rules and regulations are not perfect, the accounting and information system is not perfect, the budget is not reasonable, the supervision and evaluation is not in place, the income control is not in place, the expenditure audit is not strict and so on. Finally, in view of the existing problems, the author puts forward some suggestions, such as increasing the attention to the internal control construction, establishing the risk assessment mechanism and other unit level suggestions, scientifically carrying out budget management, establishing sound revenue and expenditure management and other business level suggestions. Through the analysis of the combination of theory and practice, this paper puts forward the conclusion that there are many problems in the internal control of colleges and universities in our country. The research on the internal control of colleges and universities should be carried out from the unit level and the professional level.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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