风险导向的高校内部控制制度构建研究

发布时间：2018-12-17 04:46

【摘要】：众所周知，凡是组织就一定有其存在的目标。对于我国高等学校而言，教学、科研、服务社会和文化传承与创新已经成为其肩负的四大职能。然而，在高等学校完成这一系列目标的过程中，会不可避免地出现阻碍其目标实现的因素，这些阻碍高校履行职能和目标实现的因素即本文所谓的风险。本文基于风险导向，对高等学校的内部控制进行研究。本文将高等学校的内部控制风险管理过程归纳为以下几个环节：目标设定、风险评估、风险分析、风险应对、效果评价等。目前，我国财政部等五部委已经对企业的内部控制规定具体的规范体系；并于2012年11月29日印发了《行政事业单位内部控制规范（试行）》，根据该规定，我国行政事业单位的内部控制规范将从2014年1月1日起施行。经调查表明，当前我国高等学校等事业单位自身的内部控制还停留在比较零散的制度层面，还没有能够形成一个完整的体系。并且，高等学校暴露出的一些问题，几乎都与内部控制缺失有着直接的关系。因此，完善高等学校内部控制规范体系，加强高等学校内部控制制度建设，有效解决内部控制实施过程中存在的问题已经成为高等学校的当务之急。本文将以风险为导向来对高等学校的内部控制制度构建进行研究。文章首先阐述了研究背景与研究意义，并提出了文章的研究方法以及技术路线。其次，，文章是对有关内部控制的国内外文献进行综述，并对国内外的内部控制理论发展过程进行回顾，在此基础上，介绍目前内部控制理论研究的最新成果即全面风险管理理论。然后，通过对国内外高等学校的内部控制的现状进行分析，提出目前我国的高等学校内部控制存在的主要问题。并从风险的角度对高校的内部控制管理过程进行分析，进而提出高等学校的内部控制的原则与基本要求，接下来通过引入风险控制理论来对高等学校的具体业务或活动提出合理化建议并绘制出具体的风险控制流程图，进一步构建内部控制的效果评价模型。最终是对文章的总结，提出了文章的研究不足与缺陷。
[Abstract]:As we all know, any organization must have its purpose of existence. For Chinese colleges and universities, teaching, scientific research, serving society and cultural inheritance and innovation have become its four major functions. However, in the process of accomplishing this series of goals, there will inevitably be some factors that hinder the realization of their goals, which are the so-called risks in this paper. Based on risk-orientation, this paper studies the internal control of colleges and universities. In this paper, the risk management process of internal control in colleges and universities is divided into the following steps: goal setting, risk assessment, risk analysis, risk response, effect evaluation and so on. At present, China's Ministry of Finance and other five ministries have stipulated a specific normative system for the internal control of enterprises; The Standard of Internal Control of Administrative institutions (for trial implementation) was issued on November 29, 2012. According to this regulation, the norms of Internal Control of Administrative institutions in China will come into effect from January 1, 2014. The investigation shows that at present, the internal control of institutions of higher learning and other institutions in our country is still at the level of relatively scattered system, and has not yet been able to form a complete system. Moreover, some problems exposed in colleges and universities are almost directly related to the absence of internal control. Therefore, it is urgent for colleges and universities to perfect the standard system of internal control, strengthen the construction of internal control system of colleges and universities, and effectively solve the problems existing in the implementation of internal control. This paper studies the construction of internal control system in colleges and universities based on risk. Firstly, the research background and significance are expounded, and the research method and technical route are put forward. Secondly, the article reviews the domestic and foreign literature on internal control, and reviews the development process of internal control theory at home and abroad. This paper introduces the latest achievement of internal control theory, that is, comprehensive risk management theory. Then, by analyzing the present situation of internal control in colleges and universities at home and abroad, this paper puts forward the main problems existing in the internal control of institutions of higher learning in our country. From the angle of risk, this paper analyzes the management process of internal control in colleges and universities, and then puts forward the principles and basic requirements of internal control in colleges and universities. Then, by introducing the theory of risk control to the specific business or activities of colleges and universities to put forward reasonable suggestions and draw a specific flow chart of risk control, and further build the evaluation model of the effectiveness of internal control. Finally, the summary of the article, put forward the lack of research and defects of the article.
【学位授予单位】：河北农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647

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