高校内部控制评价标准体系研究

发布时间：2018-10-05 19:14

【摘要】：加强高等学校内部控制制度建设与运行，可以有效保证高等学校资产资金的安全完整、提高资金使用效率、预防和有效遏制高等学校领导职务犯罪。目前，我国很多高等学校都在积极研究和寻找适合自身需要的内部控制架构体系，但是内部控制薄弱、不规范仍是我国高等学校普遍存在的问题。高等学校内部控制的研究鲜有对内部控制评价标准体系的研究，而内部控制评价标准体系构建是开展内部控制评价的重要前提，对完善高校内部控制建设具有重要意义。内部控制评价标准的不统一，或是缺乏完整系统的内部控制评价标准都会最终使得内部控制评价只是成为一种表面的形式，更难以保证高校内部控制实施的有效性。本文通过深入学习内部控制相关基本理论，结合我国高校自身的业务特点，探讨了我国高校内部控制评价标准体系的构建。一方面，，有利于完善我国高校内部控制评价体系的构建。另一方面，可以为我国高校内部控制评价实践提供具体指导。本文重点论述高校内部控制评价具体标准。首先，本文借鉴美国COSO报告提出的五要素框架，将高校内部控制要素分为五个部分：控制环境、风险管理、控制活动、信息与沟通、监督，以五要素为依据设计内部控制要素评价标准。其次，本文以财政部于2012年12月发布的《行政事业单位内部控制规范（试行）》为参照，着重对高校业务层级内部控制评价标准进行设计。在设计具体业务内部控制评价标准时按照以下路径进行：一是根据具体业务的内容特点和管理要求提炼内部控制目标；二是确定关键控制点；三是制定标准性控制措施作为内部控制评价标准。最后，以S大学的内部控制为背景，建立S高校整体层面和以具体业务层级为内容的内部控制评价项目，对高校内部控制评价标准体系进行实例运用。
[Abstract]:Strengthening the construction and operation of internal control system in colleges and universities can effectively guarantee the safety and integrity of assets and funds, improve the efficiency of the use of funds, and prevent and effectively curb crimes committed by leading positions in colleges and universities. At present, many colleges and universities in our country are actively studying and looking for the internal control structure system which suits their own needs, but the internal control is weak and the non-standard is still a common problem in our colleges and universities. The study of internal control in colleges and universities is seldom concerned with the evaluation standard system of internal control, and the construction of evaluation standard system of internal control is an important prerequisite for the evaluation of internal control, which is of great significance to the improvement of the construction of internal control in colleges and universities. Internal control evaluation standards are not uniform or lack of a complete system of internal control evaluation standards will eventually make internal control evaluation is only a superficial form more difficult to ensure the effectiveness of the implementation of internal control in colleges and universities. By studying the basic theory of internal control and combining the professional characteristics of colleges and universities in our country, this paper probes into the construction of the evaluation standard system of internal control in colleges and universities in our country. On the one hand, it is helpful to perfect the evaluation system of internal control in colleges and universities. On the other hand, it can provide concrete guidance for the evaluation practice of internal control in colleges and universities. This paper focuses on the evaluation criteria of internal control in colleges and universities. First of all, this paper draws lessons from the five-factor framework proposed by the COSO report of the United States, and divides the internal control elements into five parts: control environment, risk management, control activities, information and communication, supervision, and so on. The evaluation standard of internal control elements is designed on the basis of five elements. Secondly, according to the Standard of Internal Control of Administrative institutions (try out) issued by Ministry of Finance in December, 2012, this paper focuses on the design of the evaluation standard of internal control at business level in colleges and universities. When designing the evaluation standard of internal control in specific business, the following paths are followed: first, refining the internal control target according to the content characteristics and management requirements of the specific business; second, determining the key control points; Third, the establishment of standard control measures as internal control evaluation criteria. Finally, taking the internal control of S University as the background, this paper establishes the evaluation project of internal control in S university on the whole level and with the content of specific business level, and carries on the example application to the evaluation standard system of the internal control of the university.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647

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