SY职业技术学院内部控制体系建设研究
发布时间：2019-06-10 20:35
【摘要】：内部控制一直以来都是高等职业院校管理过程中的重要环节,是管理好一所高等职业院校的关键所在。目前,SY职业技术学院已建立相对完善的内部控制体系,但仍存在着很多问题,所以如何完善SY职业技术学院内部控制体系建设就显得及其重要。 在竞争的环境中,高等职业院校不仅需要有良好的教育质量和社会信誉,也同样需要良好的内部管理。SY职业技术学院初步完成了适合本校的内部控制体系的构建工作,并落实到实际工作中,形成了书面的内部控制流程、风险管理控制文档以及内部控制操作提示卡,要求在工作中严格按其执行,并辅以相应的监督、测试检查等方法保证我校内部控制体系发挥应有作用。虽然取得了一定成效,但也存在一些问题与不足,学校的控制环境不健全、风险意识不强、控制活动不合理、信息与沟通不及时以及监督的控制措施不完善等。 本文根据SY职业技术学院内部控制体系建设的现状,提出问题,分析问题,最后提出完善内部控制体系建设的对策,采用案例研究法、历史文献查询法和问卷调查法对SY职业技术学院内部控制体系建设的问题进行研究。 文章对论文的研究背景、国内外研究现状、论文的研究方法和论文的研究内容进行了阐述,使论文能建立在前人的研究基础上,研究内部控制和高等职业院校管理的相关理论,进而阐述SY职业技术学院内部控制体系建设的现状、内部控制体系建设存在问题及原因分析,并提出完善内部控制体系建设的对策,以求内部控制体系能在SY职业技术学院更好的运行。 本文针对SY职业技术学院内部控制存在的问题,提出解决办法,提出做好内部控制日常管理和运行工作、狠抓内部控制制度的贯彻落实、加强控制环境建设、强化员工对内部控制的风险认识、完善内部控制体系建设、建立信息沟通制度、加强内部审计控制、建立内部控制制度评价体系是改进和完善SY职业技术学院内部控制体系建设的重要途径,在实际工作中,通过定期的内部控制自我测试和对内部控制体系不断完善,使SY职业技术学院的内部控制体系卓有成效。
[Abstract]:Internal control has always been an important link in the management process of higher vocational colleges and the key to the management of a higher vocational college. At present, SY Vocational and Technical College has established a relatively perfect internal control system, but there are still many problems, so how to improve the construction of internal control system of SY Vocational and Technical College is very important. In the competitive environment, higher vocational colleges need not only good educational quality and social reputation, but also good internal management. Y Vocational and Technical College has initially completed the construction of the internal control system suitable for the school. And implemented into the actual work, the formation of a written internal control process, risk management control documents and internal control operation prompt card, which requires strict implementation in the work, supplemented by the corresponding supervision. Test and inspection and other methods to ensure that the internal control system of our school to play its due role. Although some achievements have been made, there are still some problems and shortcomings, such as the imperfect control environment of the school, the weak risk consciousness, the unreasonable control activities, the untimely information and communication, and the imperfect control measures of supervision, and so on. According to the present situation of the construction of internal control system in SY Vocational and Technical College, this paper puts forward some problems, analyzes the problems, and finally puts forward some countermeasures for perfecting the construction of internal control system, and adopts the case study method. Historical document inquiry method and questionnaire survey method are used to study the construction of internal control system in SY Vocational and Technical College. This paper expounds the research background of the paper, the research status at home and abroad, the research methods and the research contents of the paper, so that the paper can be based on the previous research and study the related theories of internal control and higher vocational college management. Furthermore, this paper expounds the present situation of the construction of the internal control system in SY Vocational and Technical College, analyzes the existing problems and reasons in the construction of the internal control system, and puts forward some countermeasures for perfecting the construction of the internal control system. In order to improve the operation of the internal control system in SY Vocational and Technical College. In view of the problems existing in the internal control of SY Vocational and Technical College, this paper puts forward some solutions, puts forward that we should do a good job in the daily management and operation of the internal control, pay close attention to the implementation of the internal control system, and strengthen the construction of the control environment. Strengthen employees' understanding of the risks of internal control, improve the construction of internal control system, establish an information communication system, and strengthen internal audit control. Establishing the evaluation system of internal control system is an important way to improve and perfect the internal control system of SY Vocational and Technical College. In practical work, through regular internal control self-test and continuous improvement of internal control system, The internal control system of SY Vocational and Technical College is effective.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G717
本文编号：2496716
[Abstract]:Internal control has always been an important link in the management process of higher vocational colleges and the key to the management of a higher vocational college. At present, SY Vocational and Technical College has established a relatively perfect internal control system, but there are still many problems, so how to improve the construction of internal control system of SY Vocational and Technical College is very important. In the competitive environment, higher vocational colleges need not only good educational quality and social reputation, but also good internal management. Y Vocational and Technical College has initially completed the construction of the internal control system suitable for the school. And implemented into the actual work, the formation of a written internal control process, risk management control documents and internal control operation prompt card, which requires strict implementation in the work, supplemented by the corresponding supervision. Test and inspection and other methods to ensure that the internal control system of our school to play its due role. Although some achievements have been made, there are still some problems and shortcomings, such as the imperfect control environment of the school, the weak risk consciousness, the unreasonable control activities, the untimely information and communication, and the imperfect control measures of supervision, and so on. According to the present situation of the construction of internal control system in SY Vocational and Technical College, this paper puts forward some problems, analyzes the problems, and finally puts forward some countermeasures for perfecting the construction of internal control system, and adopts the case study method. Historical document inquiry method and questionnaire survey method are used to study the construction of internal control system in SY Vocational and Technical College. This paper expounds the research background of the paper, the research status at home and abroad, the research methods and the research contents of the paper, so that the paper can be based on the previous research and study the related theories of internal control and higher vocational college management. Furthermore, this paper expounds the present situation of the construction of the internal control system in SY Vocational and Technical College, analyzes the existing problems and reasons in the construction of the internal control system, and puts forward some countermeasures for perfecting the construction of the internal control system. In order to improve the operation of the internal control system in SY Vocational and Technical College. In view of the problems existing in the internal control of SY Vocational and Technical College, this paper puts forward some solutions, puts forward that we should do a good job in the daily management and operation of the internal control, pay close attention to the implementation of the internal control system, and strengthen the construction of the control environment. Strengthen employees' understanding of the risks of internal control, improve the construction of internal control system, establish an information communication system, and strengthen internal audit control. Establishing the evaluation system of internal control system is an important way to improve and perfect the internal control system of SY Vocational and Technical College. In practical work, through regular internal control self-test and continuous improvement of internal control system, The internal control system of SY Vocational and Technical College is effective.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G717
【参考文献】
相关期刊论文 前10条
1 宁宏茹;孙红梅;;高校内部控制环境建设刍议[J];财会月刊;2006年06期
2 程鸣;;我国企业管理审计实践中的问题思考[J];产业与科技论坛;2008年10期
3 赵佩春;;对高校内部审计现状的认识与思考[J];晋中学院学报;2006年02期
4 郑玲;;对高等学校内部组织与管理改革的思考[J];经济师;2006年07期
5 桂珍若;高等院校审计监督的缺位及对策[J];教育财会研究;2005年05期
6 查贵庭;;美国高校信息化的成功经验与启示[J];教育信息化;2006年09期
7 张天西,薛许军,林进安;信息技术环境下的财务报告及信息披露研究[J];会计研究;2003年03期
8 刘静;李竹梅;;内部控制环境的探讨[J];会计研究;2005年02期
9 郎凤荣;如何建立高等学校的内部控制制度[J];财会研究;2005年02期
10 陆选荣;21世纪中国高校内部管理思想与制度的发展走向[J];曲靖师范学院学报;2003年01期
，本文编号：2496716
本文链接：https://www.wllwen.com/jiaoyulunwen/zhiyejiaoyulunwen/2496716.html
