本文選題：高校內(nèi)部控制 + COSO�。� 參考：《湘潭大學(xué)》2012年碩士論文

【摘要】：隨著我國(guó)高校規(guī)模的不斷擴(kuò)大，高校收入與支出的多元化日趨明顯，管理難度與復(fù)雜性也日漸提高，在強(qiáng)化教學(xué)、科研管理的同時(shí)，如何加強(qiáng)對(duì)財(cái)務(wù)、資產(chǎn)、后勤、基建等經(jīng)濟(jì)活動(dòng)的管理，特別是如何強(qiáng)化對(duì)上述經(jīng)濟(jì)活動(dòng)管理的內(nèi)部控制，成為了促進(jìn)高�？焖�、健康發(fā)展的首要問題。自上世紀(jì)西方內(nèi)部控制理論傳入我國(guó)以來，我國(guó)企業(yè)內(nèi)部控制理論與實(shí)務(wù)均取得了快速發(fā)展，但這些理論在我國(guó)高校的應(yīng)用還沒有得到普遍推廣，特別是很具理論與現(xiàn)實(shí)意義的COSO理論沒有在高校得到充分運(yùn)用。為此，本文基于COSO的理論框架，重點(diǎn)研究了我國(guó)高校內(nèi)部控制幾個(gè)主要問題。 本文的研究框架是：第一章提出研究的背景和當(dāng)前內(nèi)部控制理論研究的現(xiàn)狀，并提出本文的創(chuàng)新點(diǎn)、研究思路和內(nèi)容框架；第二章對(duì)內(nèi)部控制的相關(guān)理論進(jìn)行詳細(xì)說明，引用一些成熟的內(nèi)部控制管理的理論，來構(gòu)建本文的理論支撐；第三章展開正文，先對(duì)我國(guó)高校的內(nèi)部管理控制現(xiàn)狀和特點(diǎn)進(jìn)行簡(jiǎn)單的分析，同時(shí)與國(guó)外的高校的內(nèi)部控制管理現(xiàn)狀進(jìn)行對(duì)比；第四章本文運(yùn)用系統(tǒng)論、控制論的觀點(diǎn)提出了建立我國(guó)內(nèi)部控制框架的一些設(shè)計(jì)思想；第五章本文根據(jù)COSO整體框架理論對(duì)高校內(nèi)部控制的重點(diǎn)項(xiàng)目進(jìn)行了系統(tǒng)設(shè)計(jì)，，提出具體的內(nèi)部控制實(shí)施方案，希望能積極推動(dòng)我國(guó)高校內(nèi)部控制建設(shè)。 本文創(chuàng)新之處在于：以高校的內(nèi)部控制框架為研究對(duì)象，將其置于一個(gè)特定的環(huán)境之中，借鑒COSO整體框架在國(guó)外的成功經(jīng)驗(yàn)提出了整體上加強(qiáng)、完善我國(guó)高校內(nèi)部控制的思路、方案；同時(shí)本文還運(yùn)用COSO整體框架理論對(duì)高校內(nèi)部控制重點(diǎn)項(xiàng)目進(jìn)行系統(tǒng)設(shè)計(jì)，從具體實(shí)施層面進(jìn)行個(gè)案研究，并提出了要對(duì)高校內(nèi)部控制效果進(jìn)行績(jī)效考評(píng)，對(duì)研究?jī)?nèi)容進(jìn)行創(chuàng)新。
[Abstract]:With the continuous expansion of the scale of colleges and universities in our country, the diversification of income and expenditure in colleges and universities is becoming more and more obvious, and the difficulty and complexity of management are also increasing. How to strengthen the management of finance, assets and logistics while strengthening the management of teaching and scientific research, The management of economic activities such as infrastructure construction, especially how to strengthen the internal control of the above economic activities, has become the most important issue to promote the rapid and healthy development of colleges and universities. Since the introduction of western internal control theories into China in the last century, the theory and practice of internal control of enterprises in our country have developed rapidly, but the application of these theories in colleges and universities in China has not been popularized. In particular, the theory of COSO, which has theoretical and practical significance, has not been fully applied in colleges and universities. Therefore, based on the theoretical framework of COSO, this paper focuses on several main problems of internal control in colleges and universities in China. The research framework of this paper is as follows: the first chapter puts forward the background of the research and the current situation of the internal control theory research, and puts forward the innovation of this paper, research ideas and content framework; the second chapter describes the relevant theories of internal control in detail. Some mature theories of internal control management are cited to construct the theoretical support of this paper. Chapter three begins with a brief analysis of the current situation and characteristics of internal management control in colleges and universities in China. At the same time compared with the current situation of internal control management in foreign colleges and universities, the fourth chapter puts forward some design ideas to establish the internal control framework of our country by using the system theory and cybernetics. In the fifth chapter, according to the theory of COSO framework, this paper designs the key projects of internal control in colleges and universities, and puts forward the concrete implementation plan of internal control, hoping to promote the construction of internal control in colleges and universities in China. The innovation of this paper lies in: taking the internal control framework of colleges and universities as the research object, putting it in a special environment, drawing on the successful experience of COSO in foreign countries, putting forward the train of thought to strengthen and perfect the internal control of colleges and universities in our country. At the same time, this paper also uses the COSO framework theory to carry on the systematic design to the university internal control key project, carries on the case study from the concrete implementation level, and has proposed to carry on the performance appraisal to the university internal control effect. To carry on the innovation to the research content.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：G647.5

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