民办H学院绩效考核内部控制问题研究

发布时间：2018-04-20 00:15

本文选题：民办高校 + 人力资源　；参考：《吉林大学》2012年硕士论文

【摘要】：伴随着民办教育在我国高等教育舞台上的蓬勃发展，其在中国高等教育领域中扮演的角色越来越重要，民办高校的生源数量、培养质量已经成为社会各界关注的焦点。于是，，教师作为培养质量、学校声誉的直接影响者，在民办高校中占有不可忽视的地位。本文以民办H学院为例，通过分析其现行人力资源绩效考核状况，发现其在绩效考核内部控制方面存在的问题，借助内部控制相关理论进行分析，寻找问题的成因，并针对问题设计相应的改进措施，完善民办H学院绩效考核内部控制体系，降低人力资源管理风险，使绩效考核的实效性得以提高，最终实现内部控制对于学院发展的促进。首先，本文结合内部控制的相关理论和发展情况，针对民办H学院的基本情况、战略目标和绩效考核现状对其绩效考核内部控制风险点进行了梳理。而后，从内部控制要素：内部环境、风险评估、控制活动、信息与沟通和内部监督这五个方面对民办H学院绩效考核内部控制活动中存在问题的原因进行了分析。最后，得出解决民办H学院绩效考核内部控制现存问题的改进方案和保障措施：（1）通过改变管理理念营造内部控制氛围和构建人力资源管理专业化队伍，加大绩效考核管理人员培训力度等手段来增强民办H学院内部控制意识，加强绩效考核结构的建设；（2）通过对民办H学院战略发展目标的分析，明晰绩效考核目标，强化岗位管理实现绩效考核的科学监控，最终推动民办H学院战略发展目标的实现；（3）对民办H学院教职工绩效考核政策进行改进和完善；（4）通过提高绩效考核人员专业水平、科学选取绩效考核工具、细化和统一绩效考核评分标准来实现对绩效考核执行过程的内部控制；（5）通过建立绩效考核信息反馈和沟通机制、申诉制度，规范绩效考核结果的应用来保障绩效考核的实行。本文通过对内部控制相关理论的研究和比较，结合民办H学院的实际，对其人力资源绩效考核的内部控制问题提供了一些解决建议，最终实现对民办H学院整体发展的促进。
[Abstract]:With the vigorous development of private education in the stage of higher education in China, it plays a more and more important role in the field of higher education in China. The number of private colleges and universities, training quality has become the focus of attention from all walks of life. As a direct influence of quality and reputation, teachers play an important role in private colleges and universities. This article takes the private H college as an example, through the analysis of its current human resources performance appraisal situation, discovers its in the performance appraisal internal control aspect existence question, by means of the internal control correlation theory carries on the analysis, looks for the cause of the problem, And design the corresponding improvement measures to solve the problem, perfect the internal control system of the performance appraisal of the private H college, reduce the risk of human resource management, improve the effectiveness of the performance appraisal, and finally realize the internal control to promote the development of the college. First of all, this paper combs the risk points of internal control of private H college based on the related theory and development of internal control, strategic objectives and performance appraisal status quo. Then, this paper analyzes the causes of the problems in the internal control activities of private H colleges from five aspects: internal environment, risk assessment, control activities, information and communication, and internal supervision. Finally, the improvement scheme and the safeguard measures to solve the existing problems in the internal control of the performance appraisal of the private H college are obtained. 1) to strengthen the consciousness of internal control and the construction of performance appraisal structure by changing the management idea to create the internal control atmosphere and to construct the specialized team of human resources management, and to strengthen the training of the performance appraisal managers. 2) through the analysis of the strategic development goal of the private H college, the paper clarifies the performance appraisal target, strengthens the scientific monitoring of the post management to realize the performance appraisal, and finally promotes the realization of the strategic development goal of the private H college. (3) improving and perfecting the performance appraisal policy of the teaching staff in the private H college; 4) improve the professional level of performance appraisal personnel, scientifically select the performance appraisal tools, refine and unify the performance appraisal scoring standard to realize the internal control of the performance appraisal execution process; 5) through the establishment of information feedback and communication mechanism of performance appraisal, the system of complaint should be used to ensure the implementation of performance appraisal. Through the research and comparison of the theory of internal control, combined with the reality of the private H college, this paper provides some suggestions to solve the internal control problem of its human resource performance appraisal, and finally realizes the promotion of the overall development of the private H college.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647

【引证文献】