【摘要】：內(nèi)部控制一直以來都是高等職業(yè)院校管理過程中的重要環(huán)節(jié),是管理好一所高等職業(yè)院校的關(guān)鍵所在。目前,SY職業(yè)技術(shù)學(xué)院已建立相對(duì)完善的內(nèi)部控制體系,但仍存在著很多問題,所以如何完善SY職業(yè)技術(shù)學(xué)院內(nèi)部控制體系建設(shè)就顯得及其重要。 在競(jìng)爭(zhēng)的環(huán)境中,高等職業(yè)院校不僅需要有良好的教育質(zhì)量和社會(huì)信譽(yù),也同樣需要良好的內(nèi)部管理。SY職業(yè)技術(shù)學(xué)院初步完成了適合本校的內(nèi)部控制體系的構(gòu)建工作,并落實(shí)到實(shí)際工作中,形成了書面的內(nèi)部控制流程、風(fēng)險(xiǎn)管理控制文檔以及內(nèi)部控制操作提示卡,要求在工作中嚴(yán)格按其執(zhí)行,并輔以相應(yīng)的監(jiān)督、測(cè)試檢查等方法保證我校內(nèi)部控制體系發(fā)揮應(yīng)有作用。雖然取得了一定成效,但也存在一些問題與不足,學(xué)校的控制環(huán)境不健全、風(fēng)險(xiǎn)意識(shí)不強(qiáng)、控制活動(dòng)不合理、信息與溝通不及時(shí)以及監(jiān)督的控制措施不完善等。 本文根據(jù)SY職業(yè)技術(shù)學(xué)院內(nèi)部控制體系建設(shè)的現(xiàn)狀,提出問題,分析問題,最后提出完善內(nèi)部控制體系建設(shè)的對(duì)策,采用案例研究法、歷史文獻(xiàn)查詢法和問卷調(diào)查法對(duì)SY職業(yè)技術(shù)學(xué)院內(nèi)部控制體系建設(shè)的問題進(jìn)行研究。 文章對(duì)論文的研究背景、國(guó)內(nèi)外研究現(xiàn)狀、論文的研究方法和論文的研究?jī)?nèi)容進(jìn)行了闡述,使論文能建立在前人的研究基礎(chǔ)上,研究?jī)?nèi)部控制和高等職業(yè)院校管理的相關(guān)理論,進(jìn)而闡述SY職業(yè)技術(shù)學(xué)院內(nèi)部控制體系建設(shè)的現(xiàn)狀、內(nèi)部控制體系建設(shè)存在問題及原因分析,并提出完善內(nèi)部控制體系建設(shè)的對(duì)策,以求內(nèi)部控制體系能在SY職業(yè)技術(shù)學(xué)院更好的運(yùn)行。 本文針對(duì)SY職業(yè)技術(shù)學(xué)院內(nèi)部控制存在的問題,提出解決辦法,提出做好內(nèi)部控制日常管理和運(yùn)行工作、狠抓內(nèi)部控制制度的貫徹落實(shí)、加強(qiáng)控制環(huán)境建設(shè)、強(qiáng)化員工對(duì)內(nèi)部控制的風(fēng)險(xiǎn)認(rèn)識(shí)、完善內(nèi)部控制體系建設(shè)、建立信息溝通制度、加強(qiáng)內(nèi)部審計(jì)控制、建立內(nèi)部控制制度評(píng)價(jià)體系是改進(jìn)和完善SY職業(yè)技術(shù)學(xué)院內(nèi)部控制體系建設(shè)的重要途徑,在實(shí)際工作中,通過定期的內(nèi)部控制自我測(cè)試和對(duì)內(nèi)部控制體系不斷完善,使SY職業(yè)技術(shù)學(xué)院的內(nèi)部控制體系卓有成效。
[Abstract]:Internal control has always been an important link in the management process of higher vocational colleges and the key to the management of a higher vocational college. At present, SY Vocational and Technical College has established a relatively perfect internal control system, but there are still many problems, so how to improve the construction of internal control system of SY Vocational and Technical College is very important. In the competitive environment, higher vocational colleges need not only good educational quality and social reputation, but also good internal management. Y Vocational and Technical College has initially completed the construction of the internal control system suitable for the school. And implemented into the actual work, the formation of a written internal control process, risk management control documents and internal control operation prompt card, which requires strict implementation in the work, supplemented by the corresponding supervision. Test and inspection and other methods to ensure that the internal control system of our school to play its due role. Although some achievements have been made, there are still some problems and shortcomings, such as the imperfect control environment of the school, the weak risk consciousness, the unreasonable control activities, the untimely information and communication, and the imperfect control measures of supervision, and so on. According to the present situation of the construction of internal control system in SY Vocational and Technical College, this paper puts forward some problems, analyzes the problems, and finally puts forward some countermeasures for perfecting the construction of internal control system, and adopts the case study method. Historical document inquiry method and questionnaire survey method are used to study the construction of internal control system in SY Vocational and Technical College. This paper expounds the research background of the paper, the research status at home and abroad, the research methods and the research contents of the paper, so that the paper can be based on the previous research and study the related theories of internal control and higher vocational college management. Furthermore, this paper expounds the present situation of the construction of the internal control system in SY Vocational and Technical College, analyzes the existing problems and reasons in the construction of the internal control system, and puts forward some countermeasures for perfecting the construction of the internal control system. In order to improve the operation of the internal control system in SY Vocational and Technical College. In view of the problems existing in the internal control of SY Vocational and Technical College, this paper puts forward some solutions, puts forward that we should do a good job in the daily management and operation of the internal control, pay close attention to the implementation of the internal control system, and strengthen the construction of the control environment. Strengthen employees' understanding of the risks of internal control, improve the construction of internal control system, establish an information communication system, and strengthen internal audit control. Establishing the evaluation system of internal control system is an important way to improve and perfect the internal control system of SY Vocational and Technical College. In practical work, through regular internal control self-test and continuous improvement of internal control system, The internal control system of SY Vocational and Technical College is effective.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：G717

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