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论文编号：	12316
作者编号：	2320180769
上传时间：	2021/3/5 10:55:55
中文题目：	K学院基建项目内部控制研究
英文题目：	Research on Internal Control of the Capital Construction Project in K College
指导老师：	黄福广
中文关键字：	民办高校；基建项目；内部控制
英文关键字：	Private Colleges；Capital Construction Project；Internal Controls
中文摘要：	K学院属于民办学院，主要依托河北两所三本院校发展起来。目前学院以招收全日制专科生为主，学院的招生规模从2010年的2000人到2019年的5100人。学院为了长远发展，顺利升本，于2015年开始规划新校区建设，2019年9月一期工程完工。民办院校在进行基建项目时面临着很大的风险，容易让学校陷入债务危机，甚至有破产的风险，因此研究K学院基建项目内部控制显得很重要。以期为民办高校基建内部控制提供一些意见。 本文分为五个章节，第一章阐述了研究背景及研究意义。针对国内外对内部控制的研究历程及现状做了梳理，并说明了本文的研究内容、研究方法及创新点。第二章详细介绍了内部控制及高校基建项目内部控制，委托代理理论、信息不对称理论、控制论及激励理论等内容。第三章介绍了K学院基建项目的具体情况。分别从内部环境、风险评估、控制活动、信息与沟通、监督等方面介绍了该学院基建项目内部控制的现状。紧接着对K学院基建项目内部控制运行效果进行了分析，学院在内部环境、风险评估、关键控制活动存在较大的问题。第四章从案例基建内控实施效果出发，对学院基建内控有重大影响的内部环境、风险评估、关键控制活动三方面展开来分析问题。第五章紧扣案例基建内控目前存在的问题，提出改进措施并对预期效果进行预测。最后，结论部分，主要包括本文结论、本文不足及展望。 根据对K学院基建项目内部控制的研究，本文认为优化K学院基建项目内部控制将有助于改善其内部环境、风险评估、控制活动存在的问题。具体的措施包括：完善K学院基建项目管理制度、设置科学绩效考核体系来构建良好内控环境；优化关键控制环节风险评估、建立全面有效的风险评估机制来完善风险评估；加大项目可行性论证并提高预算精确度、完善项目招标流程、优化建设过程中项目价款支付及项目变更、及时办理竣工决算手续等措施强化关键控制活动。以期为K学院之后的二期、三期工程及其他民办学院基建项目内部控制的优化提供一些参考。 关键词：民办高校；基建项目；内部控制
英文摘要：	K College is a private college, which is mainly developed based on two three colleges in Hebei. At present, the college mainly enrolls full-time junior college students, and the enrollment scale of the college also ranges from 2,000 in 2010 to 5,100 in 2019. In order to achieve long-term development and a smooth upgrade, the college began planning the construction of a new campus in 2015, and the first phase of the project was completed in September 2019. As a private college, it faces great risks when carrying out capital construction project. It is easy for the school to fall into a debt crisis or even bankruptcy. Therefore, it is very important to study the internal control of the K College's capital construction project. It hopes to provide some opinions for the internal control of private college's capital construction project. This article is divided into five chapters. The chapter one explains the research background and research significance. The research history and status quo of internal control at home and abroad are sorted out, and the research content, research methods and innovation points of this article are explained. The chapter two introduces the internal control and internal control of college construction projects, principal-agent theory, information asymmetry theory, cybernetic and incentive theory in detail. The chapter three introduces the specific situation of the construction project of K College. It is Introduced the current situation of internal control of the college's construction projects from the aspects of internal environment, risk assessment, control activities, information and communication, and supervision. Immediately after analyzing the effect of the internal control operation of the K college's construction projects, the college has major problems in the internal environment, risk assessment, and key control activities. The chapter four starts from the analysis of the implementation effect of case infrastructure internal control, and analyzes the problems from three aspects: internal environment, risk assessment, and key control activities that have a significant impact on the internal control of the college's infrastructure. The chapter five focuses on the current problems in the internal control of the construction project of the case , proposes improvement measures and predicts the expected effects. Finally, the conclusion part mainly includes the conclusions of this article, the deficiencies and prospects of this article. According to the research on the internal control of K College's capital construction project, this article believes that optimizing the internal control of K College's capital construction project can help improve its internal environment, risk assessment, and control activities. Specific measures consist of perfecting the K College's capital construction project management system, setting up a scientific performance appraisal system to build a good internal control environment; optimizing the risk assessment of key control links, establishing a comprehensive and effective risk assessment mechanism to improve risk assessment, increasing project feasibility, and measures such as feasibility demonstration of large projects and improvement of budget accuracy, improvement of project bidding process and optimizing project price payment and project changes during the construction process, as well as timely handling of completion acceptance and final accounting procedures to strengthen key control activities. It is expected to provide some references for the second and third phases of the K College and also for the optimization of the internal control of other private college capital construction project. Key Words: Private Colleges；Capital Construction Project；Internal Controls
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