A高职院校内部控制研究

发布时间：2018-05-24 04:01

本文选题：高职院校 + COSO报告　；参考：《山东大学》2014年硕士论文

【摘要】：随着我国市场经济的不断完善和教育体制改革的不断深入,高职院校的经费来源日趋多元化,业务活动越来越复杂,而作为高职院校免疫系统的内部控制体系没有同步跟进,导致高职院校资产流失,管理混乱,甚至贪污腐败事件时有发生,严重影响了高职院校正常工作的开展。本文以A高职院校为例,依据美国COSO报告和我国《行政事业单位内部控制规范(试行)》,从内部控制的内部环境、风险管理、控制活动、信息与沟通和监督等五大要素的视角,分析了我国高职院校内部控制的现状和存在的问题,提出了完善我国高职院校内部控制的具体对策,即建立以内部环境为基础,以风险管理为依据,以控制活动为手段,以监督评价为保障,以信息与沟通为条件的相互联系、相互促进的一个动态的高职院校内部控制体系的要素框架。本文的创新之处：以A高职院校为例,分析了高职院校内部控制现状及成因,确定了从内部控制五要素即控制环境、风险管理、控制活动、信息与沟通和监督评价的视角出发,理顺了五个要素之间的关系,为建立要素之间互为前提,又能相互协同,且行之有效的、富有弹性的内部控制体系提出了具体建议,对高职院校内部控制的建设应该有一定的指导意义。但由于资料、能力及时间所限,本文缺少数据分析,且对高职院校区别于其他高校的特别之处分析还不够深入,提出的对策措施有些停留在理论层面,可操作性有待提高。
[Abstract]:With the continuous improvement of the market economy and the deepening of the educational system reform , the source of financing of higher vocational colleges has become more and more complex , and the internal control system of the immune system in higher vocational colleges has not been followed up synchronously , which has led to the loss of assets of higher vocational colleges , the confusion of management and even the occurrence of corruption and corruption , which seriously affected the normal work of higher vocational colleges .

Based on the internal environment of internal control , risk management , control activities , information and communication and supervision , this paper analyzes the present situation and existing problems of internal control of higher vocational colleges in China .

This paper analyzes the current situation and causes of the internal control of higher vocational colleges by taking A higher vocational college as an example , and determines the relationship between five elements from the perspective of control environment , risk management , control activities , information and communication and supervision evaluation .
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G717

【参考文献】