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论文编号：	15238
作者编号：	2320224254
上传时间：	2024/12/15 10:47:31
中文题目：	Z小学内部控制优化研究
英文题目：	Research on internal control optimization of Z Primary School
指导老师：	刘志远；高玉章
中文关键字：	内部控制；义务教育学校；行政事业单位
英文关键字：	Internal Control；Compulsory Education Schools；Administrative and Public Institutions
中文摘要：	教育决定着人类的今天，也决定着人类的未来。新世纪以来教育发展始终是国家发展的头等大事，新时代教育投入工作也得到高度重视，尤其是疫情以来的这几年，我国经济下行压力逐年加大、财政收支矛盾突出，但国家对教育的财政投入却始终坚持逐年只增不减，并且每年巨额的教育经费中有一半以上投入了义务教育学校。随着财政资金投入越来越多，义务教育学校经济业务活动不断丰富的同时经济风险也在不断加大，资金浪费、资产流失甚至贪污腐败问题时有发生，这些问题背后恰恰反映出目前义务教育学校的内部控制状况并不理想，内部控制的实施没有达到预期的效果。因此，必须加强义务教育学校的内部控制力度，优化内部控制体系建设，才能更好地防范财务风险，保证学校工作正常开展，实现学校健康、高效、稳定、持续发展。 本文以Z小学为例，首先描述了研究背景、研究意义并对行政事业单位内部控制等相关概念及理论基础进行阐述，为后面的案例分析打下坚实的理论制度基础。再通过对Z小学基本情况、Z小学内部控制目标与原则、单位层面内部控制现状、业务层面内部控制现状四个部分进行详细研究和探讨，对Z小学内部控制工作进行分析，更好地认识了Z小学内部控制现状，发现Z小学在人员控制环境、风险评估、信息与沟通、监督与评价、预算业务管理、收支业务管理、政府采购业务管理、资产管理、合同业务管理等方面存在的问题，并针对这些存在的问题结合Z小学的实际情况提出改进意见，希望通过这些措施可以强化对学校内部权力运行的制约，确保学校经济和业务活动合法合规，资产安全和使用有效，提高学校内部管理水平，更好地防范舞弊和预防腐败，促进学校稳步健康发展，同时为其他义务教育学校的内部控制管理提供一些思路，促进义务教育学校内部控制的建设发展。
英文摘要：	Education shapes the present and future of humanity. Since the dawn of the new century, educational development has remained a top priority for national growth. In the new era, education investment has received significant attention, particularly in recent years following the onset of the pandemic. Despite growing economic pressures and increasingly prominent fiscal challenges, China has maintained a steadfast commitment to annual increases in education funding. A substantial portion of this budget—more than half—is allocated to compulsory education schools.As fiscal investment continues to increase, the economic activities of compulsory education schools have become more diversified, while economic risks have simultaneously escalated. Issues such as wasteful spending, asset losses, and even corruption have arisen from time to time. These challenges highlight the inadequacies in the current internal control mechanisms of compulsory education schools, where the implementation of controls has not achieved the expected outcomes.Therefore,it is imperative to strengthen internal controls within compulsory education schools and enhance the development of internal control systems. This will be essential to effectively mitigate financial risks, ensure the smooth operation of school activities, and promote the healthy, efficient, stable, and sustainable development of the schools. This paper uses Z Primary School as a case study. It begins by outlining the research background and significance, and elaborating on key concepts and theoretical foundations related to internal control in administrative and public institutions and other relevant areas. This provides a solid theoretical and institutional foundation for the subsequent case analysis. The paper further conducts a detailed study and analysis of four aspects: the basic overview of Z Primary School, internal control objectives and principles of Z Primary School, the current state of internal control at the organizational level and operational level. Through this evaluation of Z Primary School's internal control practices, the paper provides a clearer understanding of its internal control status. It identifies issues in several areas, including control environment,risk assessment,information and communication,monitoring and evaluation,budget management, revenue and expenditure management, government procurement, asset management, project construction management, and contract management. Based on these findings, improvement suggestions are proposed, tailored to the specific situation of Z Primary School.It is hoped that these measures will strengthen the internal constraints on the exercise of power within the school, ensure that the school’s financial and operational activities are lawful and compliant, safeguard the security and effective utilization of assets, and enhance the overall level of internal management. These efforts aim to better prevent fraud and corruption, promote the steady and healthy development of the school, and provide insights for other compulsory education schools to improve their internal control management, thereby advancing the development of internal control systems across schools.
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