我国高等学校内部会计控制研究

发布时间：2018-10-08 06:32

【摘要】：高校内部会计控制是高校为了确保教育事业活动有序进行，保护资产的安全和完整，提高会计信息的真实性和准确性，提高资金使用效率，以及保证国家法律法规和规章制度的贯彻执行。为实现其既定的目标与任务，内部会计控制应当由全体教职员工共同实施的，针对高校经济业务活动而建立的具有自我调节与自我完善的控制体系。内部会计控制作为一项管理职能长期以来都受到国内外理论界和实务界的重视，从国家发布的法律法规与专家学者对内部控制的研究成果与著作来看，多是从企业或者行业的角度进行规定和探讨，而对于高校内部控制的研究相对来说很少。本文以控制论、信息论、系统论、受托经济责任理论，，结合管理学理论中的目标管理与权变理论，首先对高校的内部会计的运行基础与现状进行分析，找出内部会计控制在高校中存在的实际问题，提出建立与完善高校内部会计控制的重要性。然后在确定高校内部会计控制重点业务与控制关键点的基础上对预算、筹资与投资、货币资金、实物资产等业务进行流程设计。进而从控制环境、监督、信息披露等角度完善高校内部会计控制。高校内部会计控制并不是单纯的一成不变的，应当在一个长期、持续的期间内，通过“完善—不完善—再完善”这一循环不断地完善。本文的创新在于将权变理论融入高校内部会计控制，寻求适合高校的内部会计控制组成要素与设计原则，对高校重点业务进行内部会计控制流程设计，同时在内部会计控制的监督中引入社会中介机构进行监督、着重于内部会计控制的信息披露、建立内部会计控制评价体系。
[Abstract]:The internal accounting control of colleges and universities is to ensure the orderly educational activities, to protect the safety and integrity of assets, to improve the authenticity and accuracy of accounting information, and to improve the efficiency of the use of funds. And to ensure the implementation of national laws and regulations and rules. In order to achieve its established goal and task, the internal accounting control should be implemented by all teaching staff together, and the self-regulation and self-improvement control system should be established according to the economic and business activities in colleges and universities. As a management function, internal accounting control has long been paid attention to by the domestic and foreign theorists and practitioners. From the point of view of the laws and regulations issued by the state and the research results and works of experts and scholars on internal control, Most of the regulations and discussions are made from the angle of enterprise or industry, but the research on internal control in colleges and universities is relatively few. Based on cybernetics, information theory, system theory, fiduciary economic responsibility theory, combined with objective management and contingency theory in management theory, this paper first analyzes the operating basis and present situation of internal accounting in colleges and universities. This paper finds out the practical problems existing in the internal accounting control in colleges and universities, and puts forward the importance of establishing and perfecting the internal accounting control in colleges and universities. Then, on the basis of determining the key business and key points of internal accounting control in colleges and universities, the process design of budget, financing and investment, monetary funds, physical assets and so on is carried out. Then from the control environment, supervision, information disclosure and other angles to improve the internal accounting control in colleges and universities. The internal accounting control in colleges and universities is not simply fixed, but should be perfected continuously through the cycle of "consummation-imperfection" in a long and continuous period. The innovation of this paper is to integrate the contingency theory into the internal accounting control of colleges and universities, to seek the elements and design principles of internal accounting control suitable for colleges and universities, and to design the internal accounting control process for the key business of colleges and universities. At the same time, social intermediary organizations are introduced into the supervision of internal accounting control, focusing on the information disclosure of internal accounting control and establishing the evaluation system of internal accounting control.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

【相似文献】