本文選題：高校預(yù)算 + 內(nèi)部控制��； 參考：《南華大學(xué)》2012年碩士論文

【摘要】：預(yù)算是一種管理系統(tǒng)。高校預(yù)算是指高校依據(jù)教育事業(yè)發(fā)展目標(biāo)和任務(wù)進(jìn)行資源配置數(shù)字化的規(guī)劃，執(zhí)行和評(píng)價(jià)的內(nèi)部控制系統(tǒng)。高校內(nèi)部控制是指為了教育事業(yè)可持續(xù)發(fā)展所采取的以保障會(huì)計(jì)信息質(zhì)量，提高辦學(xué)效益和合法辦學(xué)為目的的風(fēng)險(xiǎn)預(yù)測(cè)、識(shí)別、評(píng)估和防范。高校預(yù)算內(nèi)部控系統(tǒng)是指高校通過科學(xué)的預(yù)算規(guī)劃、嚴(yán)格的預(yù)算執(zhí)行和客觀的預(yù)算評(píng)價(jià)，真實(shí)反映自己經(jīng)濟(jì)活動(dòng)，預(yù)測(cè)和防范辦學(xué)風(fēng)險(xiǎn)的一系列相互協(xié)調(diào)統(tǒng)一的整體。高校預(yù)算內(nèi)部控制系統(tǒng)包括前饋控制系統(tǒng)（預(yù)算規(guī)劃編制系統(tǒng)）、同期控制系統(tǒng)（預(yù)算執(zhí)行系統(tǒng)）和反饋控制系統(tǒng)（預(yù)算評(píng)價(jià)系統(tǒng)）。 內(nèi)部控制理論發(fā)展主要經(jīng)過了萌芽期：內(nèi)部牽制階段（15世紀(jì)末至20世紀(jì)40年代）、成長(zhǎng)期：內(nèi)部控制階段（20世紀(jì)40年代至80年代初）、發(fā)展期：內(nèi)部控制結(jié)構(gòu)階段（20世紀(jì)80年代）、成熟期：內(nèi)部控制框架階段（20世紀(jì)90年代）和后成熟期：全面風(fēng)險(xiǎn)管理階段（21世紀(jì)開始至今）五個(gè)階段。以美國2002年《薩班斯—奧克斯利法案》（SOX法案），我國2008年《企業(yè)內(nèi)部控制基本規(guī)范》為標(biāo)志，內(nèi)部控制已形成了一個(gè)系統(tǒng)的完整的體系。 高校內(nèi)部控制與企業(yè)相比較有自己的特點(diǎn)：非營(yíng)利性、廣泛性、復(fù)雜性和多樣性。高校內(nèi)部控制以預(yù)算內(nèi)部控制為核心，高校預(yù)算既是高校內(nèi)部控制的基礎(chǔ)，又是高校內(nèi)部控制措施落實(shí)的保障。高校預(yù)算內(nèi)部控制系統(tǒng)是一個(gè)既有前饋控制—預(yù)算規(guī)劃，又有同期控制—預(yù)算執(zhí)行、分析與調(diào)整，還有反饋控制—預(yù)算績(jī)效評(píng)價(jià)，，是一個(gè)完整的控制過程。具有全面性、整體性和動(dòng)態(tài)性等特征。從本質(zhì)上看，高校內(nèi)部控制就是預(yù)測(cè)、評(píng)估和防范高校發(fā)展教育事業(yè)風(fēng)險(xiǎn)，實(shí)現(xiàn)教育事業(yè)可持續(xù)發(fā)展。高校預(yù)算是一個(gè)通過戰(zhàn)略規(guī)劃、監(jiān)督和評(píng)價(jià)來預(yù)測(cè)、識(shí)別、評(píng)估、控制和防范風(fēng)險(xiǎn)的管理系統(tǒng)，也是高校內(nèi)部控制系統(tǒng)之一。 目前，我國高校預(yù)算內(nèi)部控系統(tǒng)存在六個(gè)方面的問題：第一，預(yù)算意識(shí)淡薄、預(yù)算觀念落后；第二，預(yù)算管理機(jī)構(gòu)不健全；第三，預(yù)算編制內(nèi)容不全面；第四，預(yù)算編制方法不科學(xué)；第五，預(yù)算執(zhí)行控制不力；第六，預(yù)算執(zhí)行結(jié)果評(píng)價(jià)機(jī)制不完善。其原因有歷史的原因、宣傳不足、領(lǐng)導(dǎo)重視不夠和人員素質(zhì)不高等四個(gè)方面。因此，完善我國高校預(yù)算內(nèi)部控制系統(tǒng)應(yīng)該：第一，加強(qiáng)和更新預(yù)算觀念；第二，健全預(yù)算管理組織機(jī)構(gòu)；第三，推行全面、全過程預(yù)算控制；第四，采用綜合預(yù)算編制方法；第五，強(qiáng)化預(yù)算執(zhí)行力度；第六，完善預(yù)算績(jī)效評(píng)價(jià)體系。 高校預(yù)算內(nèi)部制系統(tǒng)構(gòu)建的總目標(biāo)是高校教育事業(yè)可持續(xù)發(fā)展。其具體目標(biāo)有三：促進(jìn)高校依法辦學(xué)、保障高校會(huì)計(jì)信息質(zhì)量和提高辦學(xué)效益。其特征有四：第一，戰(zhàn)略性與階段性相結(jié)合；第二，全面性；第三，經(jīng)濟(jì)性、及時(shí)性和靈活性；第四，指導(dǎo)性與操作性相結(jié)合。高校預(yù)算內(nèi)部控制系統(tǒng)的構(gòu)成包括系統(tǒng)組織機(jī)構(gòu)、預(yù)算編制控制系統(tǒng)、預(yù)算執(zhí)行控制系統(tǒng)和預(yù)算績(jī)效評(píng)價(jià)控制系統(tǒng)。 高校預(yù)算內(nèi)部控制系統(tǒng)通過對(duì)高校辦學(xué)的決策風(fēng)險(xiǎn)、法律風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)的預(yù)測(cè)、評(píng)估與分析、控制與防范，提高辦學(xué)效益，保障高校教育事業(yè)的可持續(xù)發(fā)展。因此，構(gòu)建高校預(yù)算內(nèi)部控制系統(tǒng)在當(dāng)前高校腐敗案件頻發(fā)，違法、違規(guī)收費(fèi)禁而不絕，債務(wù)風(fēng)險(xiǎn)持續(xù)擴(kuò)大，高校經(jīng)費(fèi)管理存在漏洞的情況下其緊迫性和重要性尤為凸顯。故本文高校預(yù)算內(nèi)部控制系統(tǒng)具有重要的理論研究?jī)r(jià)值和實(shí)踐意義。
[Abstract]:The budget is a kind of management system. The university budget refers to the internal control system of the planning, execution and evaluation of the resources allocation based on the development goals and tasks of the educational undertakings. The internal control of the university refers to the guarantee of the quality of accounting information and interest for the sustainable development of the education cause, the improvement of the efficiency of running a school and the lawful running of the school. The internal control system of the budget internal control system of colleges and universities is a whole. The internal control system of university budget includes feedforward. Control system (budget planning system), synchronous control system (budget execution system) and feedback control system (budget evaluation system).
The development of internal control theory mainly goes through the embryonic stage: the internal control stage (from the end of fifteenth Century to 1940s), the growth period: the internal control phase (1940s to the beginning of 80s), the development period: the internal control structure stage (1980s), the maturity period: the internal control framework stage (1990s) and the post maturity period: Comprehensive In the five stages of risk management (beginning in twenty-first Century), the internal control has formed a systematic and complete system, marked by the 2002 < Sarbanes Oxley Act > (SOX act) in the United States and the basic norms of internal control of enterprises in 2008.
The internal control of colleges and universities has its own characteristics: non profit, extensive, complexity and diversity. The internal control of the university is centered on the internal control of the budget. The university budget is the basis of the internal control of the University and the guarantee of the implementation of the internal control measures of the University. The internal control system of the university budget is a feedforward control system. The system - budget planning has the same period of control - budget execution, analysis and adjustment, and feedback control - budget performance evaluation. It is a complete control process. It is comprehensive, holistic and dynamic. In essence, the internal control of universities is to predict, evaluate and prevent the risk of education in Colleges and universities and realize the education cause. The university budget is a management system that predicts, identifies, appraise, control and prevent risk through strategic planning, supervision and evaluation, and is also one of the internal control systems in Colleges and universities.
At present, there are six problems in the internal control system of the university budget in our country: first, the budget consciousness is weak, the budget concept is backward; the second, the budget management organization is not sound; third, the budget compilation is not comprehensive; fourth, the budgeting method is not scientific; Fifth, the budget execution control is poor; sixth, budget execution result evaluation mechanism It is not perfect. There are four reasons for its historical reasons, lack of publicity, insufficient attention and low quality of personnel. Therefore, the improvement of the internal control system of our university budget should: first, strengthen and update the budget concept; second, improve the organization of budgetary management; third, carry out comprehensive, whole process budget control; fourth, adopt Comprehensive budget compilation method; fifth, strengthen budget execution; sixth, improve budget performance evaluation system.
The overall goal of the construction of the internal system of the university budget system is the sustainable development of the university education. Its specific objectives are three: to Promote Colleges and universities to run schools according to law, to guarantee the quality of accounting information in Colleges and universities and to improve the efficiency of running schools. The characteristics are four: first, the combination of strategy and stage; second, comprehensiveness; third, economy, timeliness and flexibility Fourth, the combination of guidance and operability. The structure of the internal control system of the university budget includes the system organization, the budgeting control system, the budget execution control system and the budget performance evaluation control system.
The internal control system of the university budget, through the prediction of the decision-making risk, the legal risk and the financial risk, the evaluation and analysis, the control and the prevention, the improvement of the efficiency of the school running and the sustainable development of the educational undertakings of colleges and universities. Therefore, the construction of the internal control system of the university budget is frequent, illegal and illegal in the current cases of corruption. While the debt risk continues to expand, the urgency and importance of the university funds management are particularly prominent. Therefore, the internal control system of the university budget has important theoretical research value and practical significance.
【學(xué)位授予單位】：南華大學(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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