【摘要】：我國(guó)屬于發(fā)展中國(guó)家,與國(guó)際水平相比,近年來(lái)教育經(jīng)費(fèi)投入不斷增加,尤其是北京市中小學(xué)校教育經(jīng)費(fèi)已經(jīng)達(dá)到一定規(guī)模。將教育經(jīng)費(fèi)加以最大化有效利用,已迫在眉睫。其中,提高教育經(jīng)費(fèi)利用最大化的有效途徑之一即為加強(qiáng)內(nèi)部控制。為了獲得完整合法真實(shí)的會(huì)計(jì)資料,單位必須在有效的內(nèi)部控制下確保及時(shí)發(fā)現(xiàn)并迅速糾正錯(cuò)誤與舞弊,保證資產(chǎn)的完整和安全、保證經(jīng)濟(jì)業(yè)務(wù)活動(dòng)有效進(jìn)行。目前,眾多企業(yè)不斷將內(nèi)部控制制度進(jìn)行補(bǔ)充和完善。相對(duì)于企業(yè)而言,我國(guó)中小學(xué)校的內(nèi)部控制制度建設(shè)卻相對(duì)滯后。逐漸建立與完善中小學(xué)學(xué)校內(nèi)部控制制度,最終將健全的中小學(xué)內(nèi)部控制制度落到實(shí)處是未來(lái)中小學(xué)校發(fā)展的必然要求。文章分為國(guó)內(nèi)外研究文獻(xiàn)綜述、內(nèi)部控制的相關(guān)理論、北京市C中小學(xué)校內(nèi)部控制建設(shè)現(xiàn)狀分析、如何完善北京市C區(qū)中小學(xué)內(nèi)部控制制度、最終結(jié)論這五部分。本文意圖以北京市C區(qū)中小學(xué)校為例,理論與實(shí)踐相結(jié)合,探討找到構(gòu)建完善內(nèi)部控制體系的有效途徑。筆者意圖通過(guò)本文,能夠引起各相關(guān)部門及人員對(duì)中小學(xué)校內(nèi)部控制的重視。相關(guān)部門應(yīng)當(dāng)意識(shí)到中小學(xué)校內(nèi)部控制制度的建立健全是一項(xiàng)非常繁雜的工程,建立健全有效的內(nèi)部控制制度能夠有效地促進(jìn)教學(xué)工作創(chuàng)新、推動(dòng)教育體制改革,達(dá)到促進(jìn)中小學(xué)校教育發(fā)展的最終目的。
[Abstract]:China is a developing country. Compared with the international level, the investment in education has been increasing in recent years, especially the education expenditure of primary and middle schools in Beijing has reached a certain scale. It is urgent to maximize the effective use of educational funds. One of the effective ways to maximize the utilization of educational funds is to strengthen internal control. In order to obtain complete legal and true accounting information, the unit must ensure the timely detection and prompt correction of errors and fraud, ensure the integrity and safety of assets, and ensure the effective conduct of economic business activities under effective internal control. At present, many enterprises continue to supplement and improve the internal control system. Compared with enterprises, the construction of internal control system of primary and secondary schools in our country lags behind. It is necessary for the development of primary and secondary schools to gradually establish and perfect the internal control system of primary and secondary schools and finally implement the perfect internal control system of primary and secondary schools. The article is divided into five parts: domestic and foreign literature review, internal control theory, current situation analysis of internal control construction in C primary and secondary schools in Beijing, how to perfect the internal control system of primary and secondary schools in C district of Beijing, and the final conclusion. Taking primary and middle schools in area C of Beijing as an example, this paper attempts to find an effective way to construct and perfect the internal control system by combining theory with practice. The author intends to draw attention to the internal control of primary and secondary schools by the relevant departments and personnel. The relevant departments should realize that the establishment and improvement of the internal control system in primary and secondary schools is a very complicated project, and the establishment of a sound and effective internal control system can effectively promote innovation in teaching work and promote the reform of the educational system, To achieve the ultimate goal of promoting the development of primary and secondary school education.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：G637

【參考文獻(xiàn)】

相關(guān)期刊論文 前7條

1 張燕霞;;加強(qiáng)中小學(xué)校內(nèi)部控制建設(shè)的思考[J];財(cái)經(jīng)界(學(xué)術(shù)版);2013年21期

2 于愛(ài)東;;新形勢(shì)下加強(qiáng)中小學(xué)校固定資產(chǎn)管理工作探析[J];中國(guó)現(xiàn)代教育裝備;2014年06期

3 陳亞琴;;國(guó)庫(kù)集中支付制度下中小學(xué)校預(yù)算管理的問(wèn)題和對(duì)策[J];會(huì)計(jì)師;2014年13期

4 喬春華;;行政事業(yè)單位內(nèi)部控制若干理論問(wèn)題探討——兼評(píng)《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》[J];會(huì)計(jì)之友;2014年22期

5 黃兆龍;談中小學(xué)校長(zhǎng)如何實(shí)施財(cái)務(wù)管理(一)[J];現(xiàn)代校長(zhǎng)高參(吉林教育B版);2005年Z1期

6 朱文慧;王龍飛;;淺談中小學(xué)校經(jīng)濟(jì)責(zé)任審計(jì)[J];商場(chǎng)現(xiàn)代化;2010年11期

7 雷蔚慧;;中職學(xué)校內(nèi)控制度建設(shè)[J];中國(guó)外資;2013年03期

，

本文編號(hào)：2301776