本文選題：財(cái)務(wù)風(fēng)險(xiǎn) + COSO內(nèi)部控制框架　； 參考：《西安理工大學(xué)》2017年碩士論文

【摘要】：2012年,財(cái)政部、教育部出臺(tái)了《高等學(xué)校財(cái)務(wù)制度》,從政策層面對(duì)我國(guó)高等院校財(cái)務(wù)運(yùn)行工作提供了相關(guān)指導(dǎo)和建議。但是,由于經(jīng)費(fèi)來(lái)源不足、權(quán)責(zé)不清、學(xué)校管理疏漏、監(jiān)督機(jī)制不到位、風(fēng)險(xiǎn)評(píng)估不健全等原因,我國(guó)高等院校普遍存在一定的財(cái)務(wù)風(fēng)險(xiǎn)。高等院校不同于一般企業(yè),作為人才密集型組織,其科研項(xiàng)目、基建投入等方面與一般企業(yè)有著顯著的不同,按照企業(yè)的標(biāo)準(zhǔn)來(lái)管控高等院校財(cái)務(wù)風(fēng)險(xiǎn)并不符合實(shí)際,應(yīng)該從學(xué)校的內(nèi)部管理入手,結(jié)合內(nèi)部控制制度建設(shè),對(duì)高等院校的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行綜合管控。想要控制財(cái)務(wù)風(fēng)險(xiǎn),就必須對(duì)風(fēng)險(xiǎn)有科學(xué)的分析評(píng)估。目前,現(xiàn)行的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)方法多著重于企業(yè)財(cái)務(wù)風(fēng)險(xiǎn),但高校的財(cái)務(wù)風(fēng)險(xiǎn)應(yīng)按照高校的管理特點(diǎn)、運(yùn)營(yíng)方式從內(nèi)部管理入手,制定合理的評(píng)價(jià)方法,完善評(píng)估方案。本研究以X高校為例,首先從宏觀環(huán)境出發(fā),分析學(xué)校內(nèi)外部面臨的一些問(wèn)題;其次充分利用學(xué)校財(cái)務(wù)會(huì)計(jì)的歷史信息,對(duì)學(xué)校的財(cái)務(wù)數(shù)據(jù)進(jìn)行趨勢(shì)分析、結(jié)構(gòu)分析、比率分析;然后對(duì)X高校在管理制度上存在的不利于財(cái)務(wù)風(fēng)險(xiǎn)控制的問(wèn)題進(jìn)行了調(diào)查和分析;接下來(lái),在分析完現(xiàn)存風(fēng)險(xiǎn)的基礎(chǔ)上運(yùn)用層次分析法以及灰色評(píng)價(jià)理論對(duì)找出的風(fēng)險(xiǎn)因素進(jìn)行科學(xué)合理的評(píng)分;最后,根據(jù)評(píng)估結(jié)果,找出重要風(fēng)險(xiǎn)點(diǎn),有的放矢,制定嚴(yán)格、準(zhǔn)確、符合學(xué)校實(shí)際的風(fēng)險(xiǎn)應(yīng)對(duì)策略。文章結(jié)論表明:(1)X高校整體財(cái)務(wù)風(fēng)險(xiǎn)屬于中等較低水平,但是風(fēng)險(xiǎn)點(diǎn)比較分散,問(wèn)題也比較典型。(2)X高校目前的內(nèi)部控制機(jī)制運(yùn)行狀況不理想,風(fēng)險(xiǎn)管理意識(shí)比較薄弱。(3)X高校面臨的財(cái)務(wù)風(fēng)險(xiǎn)大小不同,需要有針對(duì)性的投入資源,控制風(fēng)險(xiǎn)。(4)本文制定的風(fēng)險(xiǎn)評(píng)價(jià)體系能夠較好的反映出X高校的風(fēng)險(xiǎn)大小,并且可以根據(jù)環(huán)境的變化動(dòng)態(tài)調(diào)整,達(dá)到多次利用的目的,節(jié)約了成本,提高了效率,并且為其他高校對(duì)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)估提供了一定的借鑒。
[Abstract]:In 2012, the Ministry of Finance and the Ministry of Education issued the Financial system of Colleges and Universities, which provides relevant guidance and suggestions for the financial operation of colleges and universities in China from the policy level. However, due to the lack of funding sources, unclear powers and responsibilities, school management omissions, supervision mechanism is not in place, the risk assessment is not perfect and so on, there are some financial risks in colleges and universities in our country. Colleges and universities are different from ordinary enterprises, as talent intensive organizations, their scientific research projects, capital investment and other aspects are significantly different from ordinary enterprises, according to enterprise standards to control the financial risks of colleges and universities is not in line with the reality. The financial risk of colleges and universities should be comprehensively controlled from the school's internal management and the construction of internal control system. If you want to control financial risk, you must have a scientific analysis and evaluation of the risk. At present, the current financial risk evaluation methods focus on the enterprise financial risk, but the financial risk in colleges and universities should be based on the management characteristics of colleges and universities, and the operation mode should start with the internal management to formulate a reasonable evaluation method and perfect the evaluation scheme. This research takes X university as an example, first from the macroscopic environment, analyzes some problems that the school is facing, secondly, makes full use of the historical information of the school financial accounting, carries on the trend analysis, the structure analysis to the school financial data, Ratio analysis; then the X university in the management system is not conducive to financial risk control problems are investigated and analyzed; next, On the basis of analyzing existing risks, AHP and grey evaluation theory are used to evaluate the risk factors scientifically and reasonably. Finally, according to the evaluation results, the important risk points are found, targeted, strictly and accurately formulated. In line with the school's actual risk response strategy. The conclusion of the paper shows that the overall financial risk of the university belongs to the middle and lower level, but the risk point is scattered, and the problem is also relatively typical. The internal control mechanism of the university is not ideal at present. The risk management consciousness is relatively weak. The financial risks faced by colleges and universities are different, so they need targeted investment resources and control risk. 4) the risk evaluation system developed in this paper can better reflect the risk size of X colleges and universities. And it can adjust dynamically according to the change of environment, achieve the purpose of multiple utilization, save the cost, improve the efficiency, and provide certain reference for other colleges and universities to the financial risk assessment.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：G647.5

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