本文選題：高�；窘ㄔO(shè)　切入點：內(nèi)部控制　出處：《南京信息工程大學(xué)》2017年碩士論文

【摘要】：隨著社會主義市場經(jīng)濟的推進,我國高等教育體制不斷改革,高等教育不斷發(fā)展,帶來了基本建設(shè)項目的增多。然而我國高校的工作人員多以科學(xué)研究為主,對基本建設(shè)項目的管理了解甚少,容易產(chǎn)生一系列問題,因此急需在校內(nèi)建立有效的基建內(nèi)控制度。本文旨在通過對高�；ǖ陌咐治�,試圖發(fā)現(xiàn)高�；ü芾泶嬖诘膯栴},以提出相應(yīng)解決策略。Z高校是南京市的一所市屬高校,由于缺乏有效的基建內(nèi)控制度,一方面造成了建設(shè)資金的浪費,另一方面也阻礙了高校整體建設(shè)規(guī)劃的落實。更有甚者,造成了校園內(nèi)貪腐行為,嚴重損害了高校的聲譽。由于南京市尚未對市屬高�；窘ㄔO(shè)做出明確規(guī)定。因此,本文參照北京市教育委員會印發(fā)的《北京市屬高�；窘ㄔO(shè)管理辦法(試行)》的規(guī)定,從Z高�；窘ㄔO(shè)內(nèi)部控制的幾個重要風(fēng)險點現(xiàn)狀出發(fā),與《教育部直屬高校經(jīng)濟活動內(nèi)部控制指南(試行)》中關(guān)于工程項目管理要求進行對比,找出Z高�；椖績�(nèi)控上存在的缺陷。通過COSO框架,從內(nèi)控環(huán)境、風(fēng)險評估、控制活動、信息與溝通及內(nèi)部監(jiān)督五要素來分析造成Z高�；椖績�(nèi)控缺陷的原因。最后,也從這五方面對Z高校基建內(nèi)控進行流程設(shè)計,提出完善的若干建議與策略。
[Abstract]:With the development of the socialist market economy, reform of China's higher education system, higher education development, has brought the increase in infrastructure projects in Colleges and universities in China. However, the staff in scientific research, the basic construction project management is poorly understood, easy to produce a series of problems, so it is urgent to establish effective internal control infrastructure in the school system. This paper aims at the university construction case analysis, trying to find the existing problems in the management of capital construction in Colleges and universities, to put forward the corresponding solutions of.Z university is a Municipal University in Nanjing City, due to the lack of effective internal control system construction, construction aspect caused a waste of money, on the other hand also hindered the overall the planning and construction of colleges and universities to implement. What is more, causing corruption corruption within the campus, serious damage to the reputation of universities. Because Nanjing has yet to the basic construction of municipal colleges and Universities Make clear. Therefore, according to the Beijing Municipal Education Commission issued the "Beijing Municipal University basic construction management approach (Trial)" provisions, from the current situation of several important risk control of Z university basic construction, and "the university directly under the Ministry of education economic activities of internal control guidelines (Trial) on Project management requirements compare", find out the defects of the internal control of construction project in Z University. Through the COSO framework, from the internal control environment, risk assessment, control activities, information and communication and internal supervision will always cause analysis of construction project of Z university internal control deficiencies. Finally, from the five aspects of internal control infrastructure in University Z process design and put forward some suggestions and strategies to improve.

【學(xué)位授予單位】：南京信息工程大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G647.5

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本文編號：1716029