基于COSO框架的L高校后勤实体内部控制体系设计
发布时间：2018-11-03 07:07
【摘要】：我国的高校后勤改革经历三个阶段，1995年开始后勤社会化改革试点，1999年高校开始全面推进后勤社会化改革，2006年教育部提出“市场提供服务、学校自主选择、政府宏观调控、行业自律管理、职能部门监管”新的改革方向，提升了高校后勤社会化改革的广度和深度。随着高校后勤社会化改革，呈现业务主体多样性，内部资金来源多样化特征。业务主体既有学校自身的后勤队伍，也有来自社会企业；经费来源由学校单一的拨款转变为以学校拨款为主，多渠道筹措运行经费的新格局，由此带来后勤投资主体多面性，经济利益多元化，财务工作多层次的局面，其内部管理的越来越复杂化。近年来，高校后勤大大小小各种腐败案子也频有发生，加强对高校后勤内部控制建设非常必要。 内部控制是一个组织的制度安排，是保证其正常运转的制度基础，它是为了保证组织运行的合法合规，保证会计信息的真实完整、保护资产的安全，提高使用效率，而制定和实施的一个控制系统，，是抵御外部风险、提升管理绩效、维护社会公众利益、实现可持续发展的有效途径。 本文基于COSO整合框架理论，结合我国内控的政策法规，围绕L高校后勤实体内部控制制度建设，采用理论与实证相结合的办法，通过对其现有内控系统的研究、分析，指出其存在的问题。运用COSO整合框架理论，提出了建设L高校后勤实体内部控制体系的原则和思路，文章的分别从控制环境、风险评估、控制活动、沟通与交流、监控等五个要素对L高校的内部控制体系进行设计，并将新的内部控制新体系应用到工作中，获取实施效果，评估存在的障碍，进而提出持续改进的策略。
[Abstract]:The reform of logistics in colleges and universities in our country has experienced three stages. The pilot reform of socialization of logistics began in 1995, and the reform of socialization of logistics began in 1999. In 2006, the Ministry of Education put forward that "the market provides services, schools choose independently, and the government controls macroscopically." The new reform direction of industry self-discipline management and functional department supervision has promoted the breadth and depth of the socialization reform of logistics in colleges and universities. With the reform of logistics socialization in colleges and universities, the main body of business is diversified and the internal sources of funds are diversified. The main body of business is not only the logistics team of the school itself, but also the social enterprise. The source of funds has changed from a single allocation from a school to a new pattern in which the school allocates mainly and raises operating funds through various channels, thus bringing about a multi-faceted nature of the main body of logistics investment, diversification of economic interests, and a multi-level situation of financial work. Its internal management is becoming more and more complicated. In recent years, a variety of corruption cases occur frequently in universities, large and small, so it is necessary to strengthen the internal control of logistics in colleges and universities. Internal control is the institutional arrangement of an organization and the institutional basis for its normal operation. It is designed to ensure the legal compliance of the operation of the organization, the integrity of accounting information, the safety of assets and the improvement of efficiency. A control system developed and implemented is an effective way to resist external risks, improve management performance, safeguard public interests and realize sustainable development. Based on the theory of COSO integration framework, combined with the policies and regulations of internal control in our country, this paper, focusing on the construction of internal control system of logistics entities in L colleges and universities, adopts the method of combining theory with demonstration, and analyzes the existing internal control system through the research of its existing internal control system. The existing problems are pointed out. Based on the theory of COSO integration framework, this paper puts forward the principles and ideas of constructing the internal control system of logistics entity in L colleges and universities. The paper discusses the control environment, risk assessment, control activities, communication and communication, respectively, in terms of control environment, risk assessment, control activities, communication and communication. This paper designs the internal control system of L colleges and universities, and applies the new internal control system to the work, obtains the implementation effect, evaluates the existing obstacles, and then puts forward the strategy of continuous improvement.
【学位授予单位】：浙江理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.4
[Abstract]:The reform of logistics in colleges and universities in our country has experienced three stages. The pilot reform of socialization of logistics began in 1995, and the reform of socialization of logistics began in 1999. In 2006, the Ministry of Education put forward that "the market provides services, schools choose independently, and the government controls macroscopically." The new reform direction of industry self-discipline management and functional department supervision has promoted the breadth and depth of the socialization reform of logistics in colleges and universities. With the reform of logistics socialization in colleges and universities, the main body of business is diversified and the internal sources of funds are diversified. The main body of business is not only the logistics team of the school itself, but also the social enterprise. The source of funds has changed from a single allocation from a school to a new pattern in which the school allocates mainly and raises operating funds through various channels, thus bringing about a multi-faceted nature of the main body of logistics investment, diversification of economic interests, and a multi-level situation of financial work. Its internal management is becoming more and more complicated. In recent years, a variety of corruption cases occur frequently in universities, large and small, so it is necessary to strengthen the internal control of logistics in colleges and universities. Internal control is the institutional arrangement of an organization and the institutional basis for its normal operation. It is designed to ensure the legal compliance of the operation of the organization, the integrity of accounting information, the safety of assets and the improvement of efficiency. A control system developed and implemented is an effective way to resist external risks, improve management performance, safeguard public interests and realize sustainable development. Based on the theory of COSO integration framework, combined with the policies and regulations of internal control in our country, this paper, focusing on the construction of internal control system of logistics entities in L colleges and universities, adopts the method of combining theory with demonstration, and analyzes the existing internal control system through the research of its existing internal control system. The existing problems are pointed out. Based on the theory of COSO integration framework, this paper puts forward the principles and ideas of constructing the internal control system of logistics entity in L colleges and universities. The paper discusses the control environment, risk assessment, control activities, communication and communication, respectively, in terms of control environment, risk assessment, control activities, communication and communication. This paper designs the internal control system of L colleges and universities, and applies the new internal control system to the work, obtains the implementation effect, evaluates the existing obstacles, and then puts forward the strategy of continuous improvement.
【学位授予单位】：浙江理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.4
【共引文献】
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