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论文编号：	2285
作者编号：	2220080663
上传时间：	2010/6/7 20:51:58
中文题目：	我国独立学院内部财务控制的研究
英文题目：	Study on internal financial control of an independent college in china
指导老师：	李莉教授
中文关键字：	独立学院,内部财务控制,二元制结构
英文关键字：	Independent Colleges,Internal Financial Control,dual structure
中文摘要：	随着高等教育大众化进程的不断深入，处于社会的各个阶层都感受到高等教育的重要性。基于这种需求的前提下，办学结构也随之不断调整、优化。独立学院正是在这种背景下产生的，新生的教育机制在过去的10年内得到快速发展。独立学院往往在注重高速教育教学的同时，忽略了自身的内部财务控制的建设。 本文以独立学院内部财务控制作为研究对象，运用财务控制的相关理论进行研究分析，并构建了独立学院内部财务控制模式。通过对内部环境治理、措施改进以及重要财务控制流程设计三个方面进行探讨。最后以校企合作办学模式的独立学院—爱知学院为案例进行内部财务控制的管理分析，并运用前期构建的方案去解决此案例中的问题。 论文的第一部分阐述了研究独立学院的发展形成的背景和意义，介绍了独立学院的分类及特征，为下一步的研究提供了必要的概念介绍。 论文的第二部分阐述了控制原理、内部控制沿革以及财务控制的理论基础，为下文进行研究做好理论支持。 论文的第三部分阐述了独立学院内部财务控制的现状以及问题，作为下文的进一步研究对象，提供了剖析基础。 论文的第四部分基于前文的现状、问题，提出了独立学院内部财务控制的具体方案，首先做好独立学院财务控制环境的治理，其次做好独立学院内部财务控制的主要应对措施，最后做好独立学院的内部财务控制的重点流程控制。 论文的第五部分是案例分析。本章选用校企结合的爱知学院作为案例研究，通过COSO五要素首先剖析了学院内部控制情况。重点对内部财务控制存在的问题进行阐述分析，最后通过全面预算管理构建独立学院内部财务控制的方案，从而达到内部财务控制的目标。
英文摘要：	With more and more people enjoying higher education, people from all walks of life have noticed the necessity of higher education with the progress of social transformation. Booming market of supply and demand of Higher Education promotes upgrades and the education struture. Independent Colleges are just generated in this context; this new education system has made its rapid development in the past 10 years. However, when they lay emphasis on education and teaching, independent colleges have ignored the construction of their internal financial controls By analysis of internal financial control of the independent colleges, the topics has studied by making use of and the use of financial controls theories and author tries to build and optimize internal financial control program in the Independent colleges. The author designs through three aspects. Finally, the author takes college Aizhi- school-enterprise cooperation mode of Independent College as a case to analyze the internal financial control, and applies pre-built program of internal financial controls to practical cases. In the first part of the essay, the author illustrates the necessity of great importance of independent college, and then introduces the classification and characteristics of independent college, paving the way for further research. In the second part of the essay, the author illustrates the theoretic basis of control theory, internal control and financial control, making a theoretical support to the following parts. In the third part of the essay, the author illustrates the current status and problems .hence, laying a foundation for further study. In the fourth part of the essay, the author points out some specific solutions according to the current situation which is analyzed before: first of all, it is essential to cure the financial control environment, then make some counter measures for internal financial control. Finally, the author regards it most important to control the key internal financial control process. The fifth part is mainly about the analysis of cases. The author takes Aizhi independent college as a target to analyze, according to these five COSO elements. The author focuses on existing problems in internal financial controls. Finally, the author suggests that the objectives of internal financial control should be achieved by the establishment of internal financial control designs.
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