本文選題：高等學(xué)校 + 內(nèi)部控制　； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：近年來(lái),我國(guó)高校發(fā)展蒸蒸日上,資金來(lái)源的多樣化、經(jīng)濟(jì)活動(dòng)的復(fù)雜化、經(jīng)濟(jì)活動(dòng)風(fēng)險(xiǎn)的擴(kuò)大化對(duì)高校內(nèi)部控制提出了更高的要求。但由于在相當(dāng)長(zhǎng)的歷史時(shí)期內(nèi),高校均以科研活動(dòng)和教學(xué)活動(dòng)作為日常經(jīng)營(yíng)管理活動(dòng)的中心,對(duì)于自身的內(nèi)部控制活動(dòng)比較疏忽,內(nèi)部控制的實(shí)際發(fā)展水平已經(jīng)跟不上自身的發(fā)展速度。因此迫切地需要加強(qiáng)高校內(nèi)部控制建設(shè)。為進(jìn)一步提高行政事業(yè)單位內(nèi)部管理水平,響應(yīng)廉政文化建設(shè)的方針。2012年12月29日,財(cái)政部制定《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》,并在2014年1月1日起推廣施行。由于我國(guó)曾長(zhǎng)期實(shí)行計(jì)劃經(jīng)濟(jì)制度,從而導(dǎo)致針對(duì)高校內(nèi)部控制的研究較少,缺乏一套完整、統(tǒng)一的內(nèi)部控制制度。雖然財(cái)政部已于2012年12月29日制定了《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》,但由于事業(yè)單位的經(jīng)營(yíng)活動(dòng)、所處行業(yè)各異,所以《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》仍無(wú)法對(duì)高校的內(nèi)部控制工作進(jìn)行精準(zhǔn)的指導(dǎo)。聚焦高校內(nèi)部控制的難題,本研究以事業(yè)單位內(nèi)部控制的五要素為切入點(diǎn),采用了以規(guī)范性研究為主,文獻(xiàn)研究和案例分析為輔,理論與實(shí)踐相結(jié)合的方法。首先闡述了內(nèi)部控制理論的發(fā)展軌跡,事業(yè)單位內(nèi)部控制的基礎(chǔ)理論和理論基礎(chǔ),比較了事業(yè)單位內(nèi)部控制和企業(yè)內(nèi)部控制的異同。其次,結(jié)合Y高�；厩闆r,針對(duì)Y高校內(nèi)部控制現(xiàn)狀,分析了Y高校內(nèi)部控制存在的問(wèn)題以及問(wèn)題產(chǎn)生的原因。應(yīng)用《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》的同時(shí),結(jié)合《會(huì)計(jì)基礎(chǔ)工作規(guī)范》等其他相關(guān)的法律法規(guī),按照全面性、重要性、制衡性、成本效益、適應(yīng)性原則,從業(yè)務(wù)層面和單位層面兩個(gè)維度制訂了Y高校內(nèi)部控制框架。與此同時(shí),在內(nèi)部控制體系重構(gòu)的基礎(chǔ)上設(shè)計(jì)了推行保障措施。為Y高校內(nèi)部控制的發(fā)展提供了方向,使Y高校降低管理風(fēng)險(xiǎn),防范腐敗和國(guó)有資產(chǎn)流失,使其更好的發(fā)揮其教學(xué)、科研職能。希望可以通過(guò)此研究彌補(bǔ)高校內(nèi)部控制研究的空白,具有一定意義上的積極作用,對(duì)于解決當(dāng)前高校的內(nèi)部控制發(fā)展過(guò)程中面臨的問(wèn)題具有理論意義和現(xiàn)實(shí)參考價(jià)值。
[Abstract]:In recent years, the development of colleges and universities in China is booming, the diversification of capital sources, the complication of economic activities and the expansion of risks of economic activities have put forward higher requirements for the internal control of colleges and universities. However, for a long period of time, colleges and universities take scientific research and teaching activities as the center of their daily management activities, and neglect their own internal control activities. The actual level of development of internal control has not kept pace with its own development. Therefore, it is urgent to strengthen the construction of internal control in colleges and universities. In order to further improve the internal management level of administrative institutions and respond to the policy of building a clean government culture, on December 29, 2012, the Ministry of Finance formulated the Standard for Internal Control of Administrative institutions (for trial implementation) and put it into effect as of January 1, 2014. Because our country has carried out the planned economy system for a long time, there is little research on the internal control in colleges and universities, and a set of complete and unified internal control system is lacking. Although the Ministry of Finance has formulated the Code of Internal Control of Administrative institutions (trial) on December 29, 2012, due to the business activities of the institutions, they are in different industries. Therefore, the Standard of Internal Control of Administrative institutions (try out) is still unable to give accurate guidance to the internal control work of colleges and universities. Focusing on the difficult problems of internal control in colleges and universities, this study takes the five elements of internal control in institutions as the breakthrough point, adopts the method of normative research, literature research and case analysis, and combines theory with practice. Firstly, the development track of internal control theory, the basic theory and theoretical basis of internal control in institutions are expounded, and the similarities and differences between internal control of institutions and internal control of enterprises are compared. Secondly, combined with the basic situation of Y university, according to the current situation of Y university internal control, this paper analyzes the existing problems of Y university internal control and the causes of the problem. While applying the Internal Control Standard for Administrative institutions (for trial implementation), and combining with other relevant laws and regulations, such as the Accounting Foundation work Standard, and in accordance with the principles of comprehensiveness, importance, checks and balances, cost effectiveness, adaptability, The internal control framework of Y university is established from the two dimensions of business level and unit level. At the same time, based on the reconstruction of internal control system, the guarantee measures are designed. It provides the direction for the development of the internal control of Y colleges and universities, so that Y colleges and universities reduce the risk of management, prevent corruption and the loss of state-owned assets, so that they can play their teaching and scientific research functions better. It is hoped that this study can make up for the blank in the research of internal control in colleges and universities and play a positive role in a certain sense. It is of theoretical significance and practical reference value to solve the problems in the development process of internal control in colleges and universities.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：G647.5

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