【摘要】：眾所周知，凡是組織就一定有其存在的目標(biāo)。 對于我國高等學(xué)校而言，教學(xué)、科研、服務(wù)社會(huì)和文化傳承與創(chuàng)新已經(jīng)成為其肩負(fù)的四大職能。然而，在高等學(xué)校完成這一系列目標(biāo)的過程中，會(huì)不可避免地出現(xiàn)阻礙其目標(biāo)實(shí)現(xiàn)的因素，這些阻礙高校履行職能和目標(biāo)實(shí)現(xiàn)的因素即本文所謂的風(fēng)險(xiǎn)。本文基于風(fēng)險(xiǎn)導(dǎo)向，對高等學(xué)校的內(nèi)部控制進(jìn)行研究。本文將高等學(xué)校的內(nèi)部控制風(fēng)險(xiǎn)管理過程歸納為以下幾個(gè)環(huán)節(jié)：目標(biāo)設(shè)定、風(fēng)險(xiǎn)評估、風(fēng)險(xiǎn)分析、風(fēng)險(xiǎn)應(yīng)對、效果評價(jià)等。目前，我國財(cái)政部等五部委已經(jīng)對企業(yè)的內(nèi)部控制規(guī)定具體的規(guī)范體系；并于2012年11月29日印發(fā)了《行政事業(yè)單位內(nèi)部控制規(guī)范（試行）》，根據(jù)該規(guī)定，我國行政事業(yè)單位的內(nèi)部控制規(guī)范將從2014年1月1日起施行。經(jīng)調(diào)查表明，當(dāng)前我國高等學(xué)校等事業(yè)單位自身的內(nèi)部控制還停留在比較零散的制度層面，還沒有能夠形成一個(gè)完整的體系。并且，高等學(xué)校暴露出的一些問題，幾乎都與內(nèi)部控制缺失有著直接的關(guān)系。因此，完善高等學(xué)校內(nèi)部控制規(guī)范體系，加強(qiáng)高等學(xué)校內(nèi)部控制制度建設(shè)，有效解決內(nèi)部控制實(shí)施過程中存在的問題已經(jīng)成為高等學(xué)校的當(dāng)務(wù)之急。 本文將以風(fēng)險(xiǎn)為導(dǎo)向來對高等學(xué)校的內(nèi)部控制制度構(gòu)建進(jìn)行研究。 文章首先闡述了研究背景與研究意義，并提出了文章的研究方法以及技術(shù)路線。其次，，文章是對有關(guān)內(nèi)部控制的國內(nèi)外文獻(xiàn)進(jìn)行綜述，并對國內(nèi)外的內(nèi)部控制理論發(fā)展過程進(jìn)行回顧，在此基礎(chǔ)上，介紹目前內(nèi)部控制理論研究的最新成果即全面風(fēng)險(xiǎn)管理理論。然后，通過對國內(nèi)外高等學(xué)校的內(nèi)部控制的現(xiàn)狀進(jìn)行分析，提出目前我國的高等學(xué)校內(nèi)部控制存在的主要問題。并從風(fēng)險(xiǎn)的角度對高校的內(nèi)部控制管理過程進(jìn)行分析，進(jìn)而提出高等學(xué)校的內(nèi)部控制的原則與基本要求，接下來通過引入風(fēng)險(xiǎn)控制理論來對高等學(xué)校的具體業(yè)務(wù)或活動(dòng)提出合理化建議并繪制出具體的風(fēng)險(xiǎn)控制流程圖，進(jìn)一步構(gòu)建內(nèi)部控制的效果評價(jià)模型。最終是對文章的總結(jié)，提出了文章的研究不足與缺陷。
[Abstract]:As we all know, any organization must have its purpose of existence. For Chinese colleges and universities, teaching, scientific research, serving society and cultural inheritance and innovation have become its four major functions. However, in the process of accomplishing this series of goals, there will inevitably be some factors that hinder the realization of their goals, which are the so-called risks in this paper. Based on risk-orientation, this paper studies the internal control of colleges and universities. In this paper, the risk management process of internal control in colleges and universities is divided into the following steps: goal setting, risk assessment, risk analysis, risk response, effect evaluation and so on. At present, China's Ministry of Finance and other five ministries have stipulated a specific normative system for the internal control of enterprises; The Standard of Internal Control of Administrative institutions (for trial implementation) was issued on November 29, 2012. According to this regulation, the norms of Internal Control of Administrative institutions in China will come into effect from January 1, 2014. The investigation shows that at present, the internal control of institutions of higher learning and other institutions in our country is still at the level of relatively scattered system, and has not yet been able to form a complete system. Moreover, some problems exposed in colleges and universities are almost directly related to the absence of internal control. Therefore, it is urgent for colleges and universities to perfect the standard system of internal control, strengthen the construction of internal control system of colleges and universities, and effectively solve the problems existing in the implementation of internal control. This paper studies the construction of internal control system in colleges and universities based on risk. Firstly, the research background and significance are expounded, and the research method and technical route are put forward. Secondly, the article reviews the domestic and foreign literature on internal control, and reviews the development process of internal control theory at home and abroad. This paper introduces the latest achievement of internal control theory, that is, comprehensive risk management theory. Then, by analyzing the present situation of internal control in colleges and universities at home and abroad, this paper puts forward the main problems existing in the internal control of institutions of higher learning in our country. From the angle of risk, this paper analyzes the management process of internal control in colleges and universities, and then puts forward the principles and basic requirements of internal control in colleges and universities. Then, by introducing the theory of risk control to the specific business or activities of colleges and universities to put forward reasonable suggestions and draw a specific flow chart of risk control, and further build the evaluation model of the effectiveness of internal control. Finally, the summary of the article, put forward the lack of research and defects of the article.
【學(xué)位授予單位】：河北農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G647

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