C高校內(nèi)部控制問題及優(yōu)化措施研究
發(fā)布時間：2018-11-09 21:02
【摘要】：國家對高等教育的重視程度提高,教育體制改革的不斷深入促使高等院校辦學(xué)規(guī)模不斷擴(kuò)大,高校辦學(xué)自主權(quán)增強(qiáng)。然而,我國公立高校內(nèi)部控制制度建設(shè)起步相對較晚,在實際工作中內(nèi)部控制制度的不健全也與多元化發(fā)展的高校教育事業(yè)不一致。高校內(nèi)部控制建設(shè)的問題限制了高校管理工作的有效進(jìn)行,同時造成高校經(jīng)濟(jì)案件多發(fā)的態(tài)勢。目前,社會各界對于高校內(nèi)部控制不足的問題,給予了極大的關(guān)注。為了改善高校內(nèi)部控制的現(xiàn)狀,提高高校管理工作水平,本文通過對內(nèi)部控制理論的深入理解,以《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》的要求為依據(jù),結(jié)合公立C高校實際特點,理論結(jié)合實際,采用文獻(xiàn)和案例分析相結(jié)合的方法,從案例C高校的內(nèi)部控制制度現(xiàn)狀及問題出發(fā),有針對性的提出一些健全和完善學(xué)校內(nèi)部控制制度的對策和建議,在完善學(xué)校內(nèi)部控制制度建設(shè)的實踐上做出探索。本文主要采用了文獻(xiàn)研究和案例分析的方法,對案例C高校的內(nèi)部控制問題進(jìn)行了具體研究。文章共分五個部分,第一部分為緒論,主要介紹了本文的研究背景和選題意義,國內(nèi)外文獻(xiàn)研究和研究思路及研究方法。第二部分為內(nèi)部控制的相關(guān)理論基礎(chǔ),包括內(nèi)部控制的定義及發(fā)展,簡要介紹了COSO框架下的內(nèi)部控制,以及我國事業(yè)單位內(nèi)部控制的相關(guān)制度規(guī)范和高等院校內(nèi)部控制的特征及作用。第三部分以案例C高校為例,首先說明了C高校的基本概況,內(nèi)部控制制度及組織機(jī)構(gòu);其次,指出了C高校內(nèi)部控制的具體現(xiàn)狀及存在的問題;最后,深入分析了導(dǎo)致這些現(xiàn)狀問題的成因,并對成因進(jìn)行研究。第四部分主要是針對第三部分對案例高校問題的研究,參考《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》及其他相關(guān)規(guī)定,提出了進(jìn)一步完善C高校內(nèi)部控制的具體措施和建議,希望能夠幫助高校提高內(nèi)部控制的有效性,保證高校的競爭力良性發(fā)展,同時防范和杜絕高校貪污腐敗現(xiàn)象,使高校管理水平更上一層樓。
[Abstract]:The state pays more attention to higher education, and the reform of the educational system leads to the expansion of the scale of running schools and the strengthening of the autonomy of colleges and universities. However, the construction of internal control system in public colleges and universities in China started relatively late, and the imperfection of internal control system in practical work is not consistent with the diversified development of university education. The construction of internal control in colleges and universities limits the effective implementation of university management and causes the tendency of frequent economic cases in colleges and universities. At present, people from all walks of life pay great attention to the problem of insufficient internal control in colleges and universities. In order to improve the present situation of internal control in colleges and universities and improve the level of management in colleges and universities, this paper, through a thorough understanding of the theory of internal control, is based on the requirements of the Standard of Internal Control of Administrative institutions (try out). Combining with the actual characteristics of public C colleges and universities, combining theory with practice, and adopting the method of combining literature and case analysis, starting from the current situation and problems of the internal control system of the case C colleges and universities. This paper puts forward some countermeasures and suggestions to perfect and perfect the school internal control system, and probes into the practice of perfecting the school internal control system. This paper mainly adopts the method of literature research and case analysis to study the internal control problem of case C university. The paper is divided into five parts. The first part is the introduction, which mainly introduces the research background and the significance of the selected topic, the literature research and the research ideas and research methods at home and abroad. The second part is the theoretical basis of internal control, including the definition and development of internal control, and briefly introduces the internal control under the framework of COSO. The characteristics and functions of internal control in institutions of higher learning. The third part takes the case of C university as an example, first of all, explains the basic situation of C university, internal control system and organization, secondly, points out the concrete status and existing problems of C university internal control. Finally, the causes of these problems are analyzed, and the causes are studied. The fourth part is mainly for the third part of the case of university research, referring to the "Administrative Institution Internal Control Standard (trial)" and other relevant provisions, put forward further improvement of C university internal control specific measures and suggestions. It is hoped that it can help colleges and universities improve the effectiveness of internal control, ensure the healthy development of the competitiveness of colleges and universities, prevent and eliminate corruption and corruption in colleges and universities, and make the management level of colleges and universities climb to a high building again.
【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：G647.5
本文編號：2321546
[Abstract]:The state pays more attention to higher education, and the reform of the educational system leads to the expansion of the scale of running schools and the strengthening of the autonomy of colleges and universities. However, the construction of internal control system in public colleges and universities in China started relatively late, and the imperfection of internal control system in practical work is not consistent with the diversified development of university education. The construction of internal control in colleges and universities limits the effective implementation of university management and causes the tendency of frequent economic cases in colleges and universities. At present, people from all walks of life pay great attention to the problem of insufficient internal control in colleges and universities. In order to improve the present situation of internal control in colleges and universities and improve the level of management in colleges and universities, this paper, through a thorough understanding of the theory of internal control, is based on the requirements of the Standard of Internal Control of Administrative institutions (try out). Combining with the actual characteristics of public C colleges and universities, combining theory with practice, and adopting the method of combining literature and case analysis, starting from the current situation and problems of the internal control system of the case C colleges and universities. This paper puts forward some countermeasures and suggestions to perfect and perfect the school internal control system, and probes into the practice of perfecting the school internal control system. This paper mainly adopts the method of literature research and case analysis to study the internal control problem of case C university. The paper is divided into five parts. The first part is the introduction, which mainly introduces the research background and the significance of the selected topic, the literature research and the research ideas and research methods at home and abroad. The second part is the theoretical basis of internal control, including the definition and development of internal control, and briefly introduces the internal control under the framework of COSO. The characteristics and functions of internal control in institutions of higher learning. The third part takes the case of C university as an example, first of all, explains the basic situation of C university, internal control system and organization, secondly, points out the concrete status and existing problems of C university internal control. Finally, the causes of these problems are analyzed, and the causes are studied. The fourth part is mainly for the third part of the case of university research, referring to the "Administrative Institution Internal Control Standard (trial)" and other relevant provisions, put forward further improvement of C university internal control specific measures and suggestions. It is hoped that it can help colleges and universities improve the effectiveness of internal control, ensure the healthy development of the competitiveness of colleges and universities, prevent and eliminate corruption and corruption in colleges and universities, and make the management level of colleges and universities climb to a high building again.
【學(xué)位授予單位】：南昌大學(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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